Account differentiation in purchases

We make purchases for different purposes, the first is to buy items that will stay within the company (expense) and the second is to sell these items (cost).This occurs for almost all of our items. Therefore it is necessary that the same item affects different accounts, depending on the purpose of the purchase (the way to differentiate it is only due to the knowledge of the user who will create the purchase order).¿How can we make the difference (in accounts) of these purchases?