[Koha] Cataloguing Electronic resources

Kia ora koutou I'm wondering how people are cataloguing websites and other electronic resources so that they are able to be searched by collection codes. I have trolled the net looking for discussions but have not found anything pertinent yet. The nub of the problem is that if they don't have attached items you cannot enter item types and ccodes, however I don't want to assign barcodes. Are there hidden snags if you have items without barcodes? What happens at stocktake when you have no actual item to stocktake? Is there a better way to do this? I have used item types to assign borrower privileges and ccodes as search points and I am just about to move from 3.2 to 3.4. Naku noa Ann Murphy Katikati College.