Unrecorded liabilities when paid are shown in:

Debit side of Realisation Account Debit side of Bank Account Credit side of Realisation Account Credit side of Revaluation A/c

Debit side of Realisation Account

Unrecorded liabilities are those liabilities which are not recorded in the books of account. The accounting treatment for unrecorded liability is: (a) When the unrecorded liability is paid off: Realisation A/c Dr. To Bank A/c