Amount realised from unrecorded asset will be credited to :

The correct answer is Option (1) → Realisation A/c

An unrecorded asset is not in the books, so it was never debited to the Realisation Account. When it is sold, the cash received is a gain on realisation: Bank A/c Dr. To Realisation A/c.

Option (2) Revaluation A/c — Incorrect. A Revaluation Account is used on admission, retirement or death, not on dissolution.

Option (3) Partner's Capital A/c — Incorrect. A capital account is credited only when a partner takes over a liability, not when an asset is sold for cash.

Option (4) Cash A/c — Incorrect. Cash is debited, not credited, with the amount received.