In case of dissolution of Partnership firm identify where the unrecorded assets, when taken over by a partner, are shown.

Credit of Realisation Account

The correct answer is Option (2) - Credit of Realisation Account.

For an asset taken over by a partner-
Partner’s Capital A/c Dr.
      To Realisation A/c

Unrecorded assets are those that are not yet reflected in the books of accounts. When a partner takes over such assets, they need to be brought into the books and accounted for. This is done by recording the asset on the credit side of the Realisation Account. The Realisation Account is used to record all the gains and losses arising from the realization of assets, including unrecorded assets.