how are unrecorded assets treated in realisation account?

Unrecorded Assets are those assets which do not appear in the Books due to nay reason. At the time of Dissolution, if Unrecorded Assets realise any sum of money or is taken over by any Partner then the following Journal Entry is to be Passed: 
  Journal Entry
Date Particulars L.F. Debit Amount
Credit Amount
  When unrecorded Assets Sold        
  Cash/Bank A/c Dr.      
    To Realisation A/c        
  (Unrecorded Assets are sold)        
  When Unrecorded Asset taken over by the Partner        
  Concerned Partner’s Capital A/c Dr.      
    To Realisation A/c         
  (Unrecorded Assets taken over by the Partner)        

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On the credit side of realisation o f account , unrecorded asset's are posted

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