There are only the two choices so even for non-inventory parts you have to pick one or the other.
With non-inventory lines when you receive into inventory , the $$ will go to the expense account you have set up in the class code for INV ASSET, unless you have the part number going to a specific work order, in which case it will go to that work order in WIP.  
I guess it is possible that some people would receive non-counted parts into QC--  we never do.