What are the answers to these accounting multiple-choice questions concerning single-entry system, net worth method, and income/expenditure accounts?

Here are the solutions to the multiple-choice questions:

(i) In single entry system:
In a single-entry system, the primary focus is on maintaining records for cash and personal accounts (debtors and creditors).
The correct answer is $\boxed{\text{A}}$

(ii) In increased net worth method, profit or loss is calculated by preparing:
The increased net worth method, also known as the statement of affairs method, calculates profit or loss by comparing the capital at the beginning and end of the period. This is typically presented in a Statement of profit or loss.
The correct answer is $\boxed{\text{C}}$

(iii) If rent received during the year is Rs. 5000 and the amount of pre-received rent is Rs. 600 then the amount credited to income and expenditure account will be:
To find the rent for the current year to be credited to the Income and Expenditure account, we subtract the pre-received rent (which belongs to the next period) from the total rent received.

$$\text{Rent for current year} = \text{Rent received} - \text{Pre-received rent}$$ $$\text{Rent for current year} = \text{Rs. } 5000 - \text{Rs. } 600$$ $$\text{Rent for current year} = \text{Rs. } 4400$$

The correct answer is $\boxed{\text{A}}$

(iv) Entrance fee Rs. 8000 which is 90% capitalized, the amount to be credited to income and expenditure account is:
If 90% of the entrance fee is capitalized, then the remaining 10% is treated as revenue income and credited to the Income and Expenditure account.

$$\text{Amount to Income and Expenditure} = 10\% \times \text{Rs. } 8000$$ $$\text{Amount to Income and Expenditure} = 0.10 \times 8000$$ $$\text{Amount to Income and Expenditure} = \text{Rs. } 800$$

The correct answer is $\boxed{\text