Yes, unrecorded Assets are transfer to Realisation A/C
According to questions it is adjusted..

Unrecorded Assets in Settlement of Accounts
Unrecorded assets are assets that are not reflected in the books of accounts of a company. These assets may include items such as goodwill, trademarks, patents, or any other valuable asset that has not been recorded for various reasons.

Transfer in Settlement of Accounts
In settlement of accounts, unrecorded assets may or may not be transferred. The treatment of unrecorded assets in settlement of accounts depends on the agreement between the parties involved. If the unrecorded assets are agreed to be included in the settlement, they will be transferred to the new owner along with the other assets.

Realisation of Unrecorded Assets
If unrecorded assets are not transferred in the settlement of accounts, they will not be realised by the new owner. This means that the new owner will not be able to benefit from these assets, and they will remain with the previous owner. It is important for both parties to clearly define the treatment of unrecorded assets in the settlement agreement to avoid any misunderstandings or disputes in the future.
In conclusion, the treatment of unrecorded assets in settlement of accounts can vary depending on the agreement between the parties involved. It is crucial for all parties to clearly communicate and document their intentions regarding unrecorded assets to ensure a smooth and fair settlement process.