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

When an unrecorded asset is taken over by a partner during dissolution, it is treated as a gain/realization item for the firm. The required journal entry is:
$$\text{Partner’s Capital A/c}\text{Dr.}$$
$$\text{To Realisation A/c}$$
Hence, it is posted to the Credit of Realisation Account.