Unrecorded assets when taken over by a partner are shown in:

Credit of Realisation A/c

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

When unrecorded assets are taken over by a partner, it is shown in the Credit of Realisation A/c.

Here's the reasoning:

• 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.