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

The correct option is Credit of Realisation Account.

Step-by-Step Explanation:

1. Understanding Dissolution of a Partnership Firm:
When a partnership firm is dissolved, all its books of accounts are closed. Assets are sold to realize cash, and liabilities are paid off. To facilitate this process, a nominal account called the Realisation Account is prepared.

2. Treatment of Unrecorded Assets:
An unrecorded asset is an asset that exists in physical form or value but has not been recorded in the books of accounts of the firm (its book value in the Balance Sheet is zero).

3. When taken over by a Partner:
When a partner takes over any asset (recorded or unrecorded), it reduces the firm's liability towards that partner's capital account. At the same time, the Realisation Account must be credited to show the inflow of value/gain from disposing of the asset.

4. Accounting Entry:
The journal entry passed when a partner takes over an unrecorded asset is:
Partner's Capital Account Dr.
    To Realisation Account
(Being unrecorded asset taken over by a partner)

Since the Realisation Account is credited in the journal entry, this transaction is shown on the Credit side of the Realisation Account.