Let's assume at starting point bal.as per cash book ok nw think frm banks point of view as wt stands with bank actually so v will add returned cheque amt to brs so will at end get bal as per pbook nw read it again. ur starting balance is pb right.nw think in mind that v hv to reach at bal as per cb right.so v will deduct this cheque frm pb balance.

Introduction:
In the Bank Reconciliation Statement (BRS), it is important to ensure that the bank balance as per the passbook matches the bank balance as per the company's records. Any discrepancies need to be identified and adjusted to arrive at the correct balance. In this scenario, where Mr. Gami issued a cheque for Rs 7500 as his LIC premium, but the cheque was dishonoured due to technical reasons, and he paid cash to LIC against the dishonoured cheque without making an entry in the cash book, certain adjustments need to be made in the BRS.

Treatment in BRS:
To correctly prepare the BRS, the following steps should be followed:

Step 1: Identify the Dishonoured Cheque:
- Start by identifying the dishonoured cheque in the passbook.
- Record the dishonoured cheque as an outstanding item in the company's books.

Step 2: Adjust the Dishonoured Cheque:
- Deduct the amount of the dishonoured cheque from the balance as per the passbook.
- Add the amount of the dishonoured cheque to the balance as per the company's records.

Step 3: Identify the Cash Payment to LIC:
- Locate the cash payment made to LIC in the passbook.
- Record the cash payment to LIC as an additional item in the company's books.

Step 4: Adjust the Cash Payment to LIC:
- Add the amount of the cash payment to LIC to the balance as per the passbook.
- Deduct the amount of the cash payment to LIC from the balance as per the company's records.

Step 5: Reconcile the Adjustments:
- Compare the adjusted balance as per the passbook with the adjusted balance as per the company's records.
- If the balances match, the reconciliation is complete.
- If the balances do not match, further investigation may be required to identify any additional outstanding items or errors.

Conclusion:
In this scenario, where Mr. Gami's cheque for Rs 7500 was dishonoured and he paid cash to LIC against the dishonoured cheque without making a cash book entry, the BRS should be adjusted by deducting the dishonoured cheque amount from the passbook balance and adding it to the company's records balance. Additionally, the cash payment to LIC should be added to the passbook balance and deducted from the company's records balance. By following these adjustments, the BRS can accurately reconcile the bank balance as per the passbook with the bank balance as per the company's records.