It has to go someplace.  Generally if your inventory is off and you correct it, the other side of the entry goes to COGS or perhaps an inventory shrinkage account but that would still be in the COGS section of the income statement.  In DBA, the program always uses COGS for the other side of the entry when making an inventory adjustment.  You can make a GJ and move it to a shrinkage account.  
 
In any event, if the adjustment credited inventory and debited COGS, you are removing inventory from the system that you do not have for whatever reason and it needs to be expensed.