When an unrecorded asset is taken over by a partner during the dissolution of a firm, it is recorded on which side of which account?

During dissolution, all asset disposals and settlements are processed through the Realisation Account. When a partner takes over an asset (whether recorded or unrecorded), it reduces the firm's assets and is charged against that partner's capital equity. The accounting journal entry is:
$$\text{Partner’s Capital A/c }\dots \text{Dr.}$$
$$\text{To Realisation A/c}$$
This means the transaction is posted directly to the \textbf{Credit side of the Realisation Account}.