(1)The account of election expenses to be kept by a candidate or his election agent under section 77 shall contain the following particulars in respect of each item of expenditure from day to day, namely: -(a)the date on which the expenditure was incurred or authorised;(b)the nature of the expenditure (as for example, travelling, postage or printing and the like);(c)the amount of the expenditure-(i)the amount paid;(ii)the amount outstanding;(d)the date of payment;(e)the name and address of the payee;(f)the serial number of vouchers, in case of amount paid;(g)the serial number of bills, if any, in case of amount outstanding;(h)the name and address of the person to whom the amount outstanding is payable.
