Furniture and fixture

A School has benches and its transport vehicle worth together worth around 3lac. we had the bill agaisnt it . but it has never been disclosed in balancesheet by accountant neither the auditor said anything abt it .(around 4yrs back )

Now from this year i want to show in balance sheet can i show it if yes what entry shld i pass because its the misssing entry of 5yrs back.