Under what account type would I list concert ticket inventory for resale?

Wouldn't it be Purchases-COS, just like all other products that are bought and sold? When you buy tix to resell, the amounts you pay for them go into Purchases-COS. When you sell, the revenue goes into Sales Income or maybe even Ticket Sales Income, if you do that a lot. Then at the end of the year you do the math: starting inventory, add purchases from Quickbooks report, subtract ending inventory, equals cost of goods sold. Revenue less cost of goods sold less everything else equals profit!