From 5b79f5aeabe02764a6a8b5ddb4af7621138a1f3b Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 19 Mar 2026 11:08:53 +0900
Subject: [PATCH] =?UTF-8?q?feat:=20[finance]=20=EA=B3=84=EC=A0=95=EB=B3=84?=
 =?UTF-8?q?=EC=9B=90=EC=9E=A5=C2=B7=EC=86=90=EC=9D=B5=EA=B3=84=EC=82=B0?=
 =?UTF-8?q?=EC=84=9C=20=EB=A9=94=EB=89=B4=20=EC=B6=94=EA=B0=80?=
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- 계정별원장: 계정과목별 거래내역 조회, 월별소계/누계, 전표 드릴다운
- 손익계산서: 기간별 손익현황, 당기/전기 비교, 단위변환
- 일반전표+홈택스 분개 데이터 UNION ALL 통합 조회
- 회계/세무관리 메뉴에 일반전표입력과 전자세금계산서 사이 배치
---
 .../Finance/AccountLedgerController.php       | 214 ++++++++++++
 .../Finance/IncomeStatementController.php     | 272 ++++++++++++++++
 .../views/finance/account-ledger.blade.php    | 307 ++++++++++++++++++
 .../views/finance/income-statement.blade.php  | 236 ++++++++++++++
 routes/web.php                                |   8 +
 5 files changed, 1037 insertions(+)
 create mode 100644 app/Http/Controllers/Finance/AccountLedgerController.php
 create mode 100644 app/Http/Controllers/Finance/IncomeStatementController.php
 create mode 100644 resources/views/finance/account-ledger.blade.php
 create mode 100644 resources/views/finance/income-statement.blade.php

diff --git a/app/Http/Controllers/Finance/AccountLedgerController.php b/app/Http/Controllers/Finance/AccountLedgerController.php
new file mode 100644
index 00000000..9bc72208
--- /dev/null
+++ b/app/Http/Controllers/Finance/AccountLedgerController.php
@@ -0,0 +1,214 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Barobill\AccountCode;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class AccountLedgerController extends Controller
+{
+    /**
+     * 계정별원장 페이지
+     */
+    public function index(Request $request)
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('finance.account-ledger'));
+        }
+
+        return view('finance.account-ledger');
+    }
+
+    /**
+     * 계정별원장 데이터 조회
+     */
+    public function list(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $startDate = $request->input('start_date', now()->startOfMonth()->format('Y-m-d'));
+        $endDate = $request->input('end_date', now()->endOfMonth()->format('Y-m-d'));
+        $accountCode = $request->input('account_code');
+
+        if (! $accountCode) {
+            return response()->json([
+                'account' => null,
+                'period' => compact('startDate', 'endDate'),
+                'monthly_data' => [],
+                'grand_total' => ['debit' => 0, 'credit' => 0, 'balance' => 0],
+            ]);
+        }
+
+        // 계정과목 정보
+        $account = AccountCode::where('tenant_id', $tenantId)
+            ->where('code', $accountCode)
+            ->first();
+
+        if (! $account) {
+            return response()->json(['error' => '계정과목을 찾을 수 없습니다.'], 404);
+        }
+
+        // 일반전표 분개 라인
+        $journalLines = DB::table('journal_entry_lines as jel')
+            ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
+            ->leftJoin('trading_partners as tp', function ($join) use ($tenantId) {
+                $join->on('tp.id', '=', 'jel.trading_partner_id')
+                    ->where('tp.tenant_id', '=', $tenantId);
+            })
+            ->where('jel.tenant_id', $tenantId)
+            ->where('jel.account_code', $accountCode)
+            ->whereBetween('je.entry_date', [$startDate, $endDate])
+            ->whereNull('je.deleted_at')
+            ->select([
+                'je.entry_date as date',
+                'jel.description',
+                'jel.trading_partner_id',
+                'jel.trading_partner_name',
+                'tp.biz_no',
+                'jel.debit_amount',
+                'jel.credit_amount',
+                DB::raw("'journal' as source_type"),
+                'jel.journal_entry_id as source_id',
+            ]);
+
+        // 홈택스 세금계산서 분개
+        $hometaxLines = DB::table('hometax_invoice_journals as hij')
+            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
+            ->where('hij.tenant_id', $tenantId)
+            ->where('hij.account_code', $accountCode)
+            ->whereBetween('hij.write_date', [$startDate, $endDate])
+            ->whereNull('hi.deleted_at')
+            ->select([
+                'hij.write_date as date',
+                'hij.description',
+                DB::raw('NULL as trading_partner_id'),
+                'hij.trading_partner_name',
+                DB::raw("CASE WHEN hi.invoice_type = 'sales' THEN hi.invoicee_corp_num ELSE hi.invoicer_corp_num END as biz_no"),
+                'hij.debit_amount',
+                'hij.credit_amount',
+                DB::raw("'hometax' as source_type"),
+                'hij.hometax_invoice_id as source_id',
+            ]);
+
+        // UNION ALL → 날짜순 정렬
+        $allLines = $journalLines->unionAll($hometaxLines)
+            ->orderBy('date')
+            ->get();
+
+        // 이월잔액 계산 (조회 시작일 이전)
+        $carryForward = $this->calculateCarryForward($tenantId, $accountCode, $startDate, $account->category);
+
+        // 월별 그룹핑 + 잔액 계산
+        $isDebitNormal = in_array($account->category, ['asset', 'expense']);
+        $runningBalance = $carryForward['balance'];
+        $monthlyData = [];
+        $grandDebit = 0;
+        $grandCredit = 0;
+
+        foreach ($allLines as $line) {
+            $month = substr($line->date, 0, 7); // YYYY-MM
+
+            if (! isset($monthlyData[$month])) {
+                $monthlyData[$month] = [
+                    'month' => $month,
+                    'items' => [],
+                    'subtotal' => ['debit' => 0, 'credit' => 0],
+                ];
+            }
+
+            $debit = (int) $line->debit_amount;
+            $credit = (int) $line->credit_amount;
+
+            if ($isDebitNormal) {
+                $runningBalance += ($debit - $credit);
+            } else {
+                $runningBalance += ($credit - $debit);
+            }
+
+            $monthlyData[$month]['items'][] = [
+                'date' => $line->date,
+                'description' => $line->description,
+                'trading_partner_name' => $line->trading_partner_name,
+                'biz_no' => $line->biz_no,
+                'debit_amount' => $debit,
+                'credit_amount' => $credit,
+                'balance' => $runningBalance,
+                'source_type' => $line->source_type,
+                'source_id' => $line->source_id,
+            ];
+
+            $monthlyData[$month]['subtotal']['debit'] += $debit;
+            $monthlyData[$month]['subtotal']['credit'] += $credit;
+            $grandDebit += $debit;
+            $grandCredit += $credit;
+        }
+
+        // 누계 계산
+        $cumulativeDebit = 0;
+        $cumulativeCredit = 0;
+        foreach ($monthlyData as &$md) {
+            $cumulativeDebit += $md['subtotal']['debit'];
+            $cumulativeCredit += $md['subtotal']['credit'];
+            $md['cumulative'] = [
+                'debit' => $cumulativeDebit,
+                'credit' => $cumulativeCredit,
+            ];
+        }
+        unset($md);
+
+        return response()->json([
+            'account' => [
+                'code' => $account->code,
+                'name' => $account->name,
+                'category' => $account->category,
+            ],
+            'period' => [
+                'start_date' => $startDate,
+                'end_date' => $endDate,
+            ],
+            'carry_forward' => $carryForward,
+            'monthly_data' => array_values($monthlyData),
+            'grand_total' => [
+                'debit' => $grandDebit,
+                'credit' => $grandCredit,
+                'balance' => $runningBalance,
+            ],
+        ]);
+    }
+
+    /**
+     * 이월잔액 계산 (조회 시작일 이전 합계)
+     */
+    private function calculateCarryForward(int $tenantId, string $accountCode, string $startDate, string $category): array
+    {
+        // 일반전표
+        $journalSums = DB::table('journal_entry_lines as jel')
+            ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
+            ->where('jel.tenant_id', $tenantId)
+            ->where('jel.account_code', $accountCode)
+            ->where('je.entry_date', '<', $startDate)
+            ->whereNull('je.deleted_at')
+            ->selectRaw('COALESCE(SUM(jel.debit_amount), 0) as total_debit, COALESCE(SUM(jel.credit_amount), 0) as total_credit')
+            ->first();
+
+        // 홈택스
+        $hometaxSums = DB::table('hometax_invoice_journals as hij')
+            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
+            ->where('hij.tenant_id', $tenantId)
+            ->where('hij.account_code', $accountCode)
+            ->where('hij.write_date', '<', $startDate)
+            ->whereNull('hi.deleted_at')
+            ->selectRaw('COALESCE(SUM(hij.debit_amount), 0) as total_debit, COALESCE(SUM(hij.credit_amount), 0) as total_credit')
+            ->first();
+
+        $debit = (int) $journalSums->total_debit + (int) $hometaxSums->total_debit;
+        $credit = (int) $journalSums->total_credit + (int) $hometaxSums->total_credit;
+
+        $isDebitNormal = in_array($category, ['asset', 'expense']);
+        $balance = $isDebitNormal ? ($debit - $credit) : ($credit - $debit);
+
+        return compact('debit', 'credit', 'balance');
+    }
+}
diff --git a/app/Http/Controllers/Finance/IncomeStatementController.php b/app/Http/Controllers/Finance/IncomeStatementController.php
new file mode 100644
index 00000000..32d8b4f4
--- /dev/null
+++ b/app/Http/Controllers/Finance/IncomeStatementController.php
@@ -0,0 +1,272 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Barobill\AccountCode;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class IncomeStatementController extends Controller
+{
+    // 손익계산서 항목 구조 (한국 일반기업회계기준)
+    private const PL_STRUCTURE = [
+        ['code' => 'I', 'name' => '매출액', 'type' => 'sum', 'category' => 'revenue', 'sub_category' => 'sales'],
+        ['code' => 'II', 'name' => '매출원가', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'cost_of_sales'],
+        ['code' => 'III', 'name' => '매출총이익', 'type' => 'calc', 'formula' => 'I - II'],
+        ['code' => 'IV', 'name' => '판매비와관리비', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'sga'],
+        ['code' => 'V', 'name' => '영업이익', 'type' => 'calc', 'formula' => 'III - IV'],
+        ['code' => 'VI', 'name' => '영업외수익', 'type' => 'sum', 'category' => 'revenue', 'sub_category' => 'non_operating'],
+        ['code' => 'VII', 'name' => '영업외비용', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'non_operating'],
+        ['code' => 'VIII', 'name' => '법인세비용차감전순이익', 'type' => 'calc', 'formula' => 'V + VI - VII'],
+        ['code' => 'IX', 'name' => '법인세비용', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'tax'],
+        ['code' => 'X', 'name' => '당기순이익', 'type' => 'calc', 'formula' => 'VIII - IX'],
+    ];
+
+    /**
+     * 손익계산서 페이지
+     */
+    public function index(Request $request)
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('finance.income-statement'));
+        }
+
+        return view('finance.income-statement');
+    }
+
+    /**
+     * 손익계산서 데이터 조회
+     */
+    public function data(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $startDate = $request->input('start_date', now()->startOfYear()->format('Y-m-d'));
+        $endDate = $request->input('end_date', now()->endOfYear()->format('Y-m-d'));
+        $unit = $request->input('unit', 'won');
+
+        // 전기 기간 계산 (전년 동기)
+        $prevStartDate = date('Y-m-d', strtotime($startDate.' -1 year'));
+        $prevEndDate = date('Y-m-d', strtotime($endDate.' -1 year'));
+
+        // 당기/전기 계정별 합계
+        $currentSums = $this->getAccountSums($tenantId, $startDate, $endDate);
+        $previousSums = $this->getAccountSums($tenantId, $prevStartDate, $prevEndDate);
+
+        // 계정과목 목록 (sub_category별 세부 항목 표시용)
+        $accountCodes = AccountCode::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->whereIn('category', ['revenue', 'expense'])
+            ->orderBy('sort_order')
+            ->orderBy('code')
+            ->get();
+
+        // 손익계산서 구조 조립
+        $sections = [];
+        $calcValues = [];
+
+        foreach (self::PL_STRUCTURE as $item) {
+            $section = [
+                'code' => $item['code'],
+                'name' => $item['name'],
+                'current_amount' => 0,
+                'previous_amount' => 0,
+                'items' => [],
+                'is_calculated' => $item['type'] === 'calc',
+            ];
+
+            if ($item['type'] === 'sum') {
+                $relatedAccounts = $accountCodes->filter(function ($ac) use ($item) {
+                    return $ac->category === $item['category']
+                        && $ac->sub_category === ($item['sub_category'] ?? null);
+                });
+
+                $currentTotal = 0;
+                $previousTotal = 0;
+
+                foreach ($relatedAccounts as $ac) {
+                    $curDebit = $currentSums[$ac->code]['debit'] ?? 0;
+                    $curCredit = $currentSums[$ac->code]['credit'] ?? 0;
+                    $prevDebit = $previousSums[$ac->code]['debit'] ?? 0;
+                    $prevCredit = $previousSums[$ac->code]['credit'] ?? 0;
+
+                    // 수익: 대변 - 차변, 비용: 차변 - 대변
+                    if ($ac->category === 'revenue') {
+                        $curAmount = $curCredit - $curDebit;
+                        $prevAmount = $prevCredit - $prevDebit;
+                    } else {
+                        $curAmount = $curDebit - $curCredit;
+                        $prevAmount = $prevDebit - $prevCredit;
+                    }
+
+                    if ($curAmount != 0 || $prevAmount != 0) {
+                        $section['items'][] = [
+                            'code' => $ac->code,
+                            'name' => $ac->name,
+                            'current' => $curAmount,
+                            'previous' => $prevAmount,
+                        ];
+                    }
+
+                    $currentTotal += $curAmount;
+                    $previousTotal += $prevAmount;
+                }
+
+                $section['current_amount'] = $currentTotal;
+                $section['previous_amount'] = $previousTotal;
+                $calcValues[$item['code']] = ['current' => $currentTotal, 'previous' => $previousTotal];
+            } elseif ($item['type'] === 'calc') {
+                $amounts = $this->evaluateFormula($item['formula'], $calcValues);
+                $section['current_amount'] = $amounts['current'];
+                $section['previous_amount'] = $amounts['previous'];
+                $calcValues[$item['code']] = $amounts;
+            }
+
+            $sections[] = $section;
+        }
+
+        // 단위 변환
+        $divisor = match ($unit) {
+            'thousand' => 1000,
+            'million' => 1000000,
+            default => 1,
+        };
+
+        if ($divisor > 1) {
+            $sections = $this->applyUnitDivisor($sections, $divisor);
+        }
+
+        // 기수 계산
+        $currentYear = (int) date('Y', strtotime($endDate));
+        $fiscalYear = $this->getFiscalYear($tenantId, $currentYear);
+
+        return response()->json([
+            'period' => [
+                'current' => [
+                    'start' => $startDate,
+                    'end' => $endDate,
+                    'label' => "제 {$fiscalYear} (당)기",
+                ],
+                'previous' => [
+                    'start' => $prevStartDate,
+                    'end' => $prevEndDate,
+                    'label' => '제 '.($fiscalYear - 1).' (전)기',
+                ],
+            ],
+            'unit' => $unit,
+            'sections' => $sections,
+        ]);
+    }
+
+    /**
+     * 계정코드별 차변/대변 합계 조회
+     */
+    private function getAccountSums(int $tenantId, string $startDate, string $endDate): array
+    {
+        // 일반전표
+        $journalSums = DB::table('journal_entry_lines as jel')
+            ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
+            ->where('jel.tenant_id', $tenantId)
+            ->whereBetween('je.entry_date', [$startDate, $endDate])
+            ->whereNull('je.deleted_at')
+            ->groupBy('jel.account_code')
+            ->select([
+                'jel.account_code',
+                DB::raw('SUM(jel.debit_amount) as debit'),
+                DB::raw('SUM(jel.credit_amount) as credit'),
+            ])
+            ->get();
+
+        // 홈택스
+        $hometaxSums = DB::table('hometax_invoice_journals as hij')
+            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
+            ->where('hij.tenant_id', $tenantId)
+            ->whereBetween('hij.write_date', [$startDate, $endDate])
+            ->whereNull('hi.deleted_at')
+            ->groupBy('hij.account_code')
+            ->select([
+                'hij.account_code',
+                DB::raw('SUM(hij.debit_amount) as debit'),
+                DB::raw('SUM(hij.credit_amount) as credit'),
+            ])
+            ->get();
+
+        $result = [];
+        foreach ($journalSums as $row) {
+            $result[$row->account_code] = [
+                'debit' => (int) $row->debit,
+                'credit' => (int) $row->credit,
+            ];
+        }
+        foreach ($hometaxSums as $row) {
+            if (! isset($result[$row->account_code])) {
+                $result[$row->account_code] = ['debit' => 0, 'credit' => 0];
+            }
+            $result[$row->account_code]['debit'] += (int) $row->debit;
+            $result[$row->account_code]['credit'] += (int) $row->credit;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 계산 공식 평가 (I - II, III - IV 등)
+     */
+    private function evaluateFormula(string $formula, array $values): array
+    {
+        $current = 0;
+        $previous = 0;
+
+        $parts = preg_split('/\s*([+-])\s*/', $formula, -1, PREG_SPLIT_DELIM_CAPTURE);
+        $sign = 1;
+
+        foreach ($parts as $part) {
+            $part = trim($part);
+            if ($part === '+') {
+                $sign = 1;
+            } elseif ($part === '-') {
+                $sign = -1;
+            } elseif (isset($values[$part])) {
+                $current += $sign * $values[$part]['current'];
+                $previous += $sign * $values[$part]['previous'];
+                $sign = 1;
+            }
+        }
+
+        return compact('current', 'previous');
+    }
+
+    /**
+     * 금액 단위 변환
+     */
+    private function applyUnitDivisor(array $sections, int $divisor): array
+    {
+        foreach ($sections as &$section) {
+            $section['current_amount'] = (int) round($section['current_amount'] / $divisor);
+            $section['previous_amount'] = (int) round($section['previous_amount'] / $divisor);
+
+            if (! empty($section['items'])) {
+                foreach ($section['items'] as &$item) {
+                    $item['current'] = (int) round($item['current'] / $divisor);
+                    $item['previous'] = (int) round($item['previous'] / $divisor);
+                }
+                unset($item);
+            }
+        }
+        unset($section);
+
+        return $sections;
+    }
+
+    /**
+     * 기수 계산 (테넌트별 설립연도 기반, 기본 1기 = 2005년)
+     */
+    private function getFiscalYear(int $tenantId, int $currentYear): int
+    {
+        // 기본 1기 기준년도 (향후 테넌트 설정에서 가져올 수 있음)
+        $baseYear = 2005;
+
+        return $currentYear - $baseYear + 1;
+    }
+}
diff --git a/resources/views/finance/account-ledger.blade.php b/resources/views/finance/account-ledger.blade.php
new file mode 100644
index 00000000..5f1561ee
--- /dev/null
+++ b/resources/views/finance/account-ledger.blade.php
@@ -0,0 +1,307 @@
+@extends('layouts.app')
+
+@section('title', '계정별원장')
+
+@push('styles')
+<style>
+    @media print { .no-print { display: none !important; } }
+</style>
+@endpush
+
+@section('content')
+<meta name="csrf-token" content="{{ csrf_token() }}">
+<div id="account-ledger-root"></div>
+@endsection
+
+@push('scripts')
+@include('partials.react-cdn')
+<script src="https://unpkg.com/lucide@0.469.0?v={{ time() }}"></script>
+@verbatim
+<script type="text/babel">
+const { useState, useRef, useEffect, useCallback } = React;
+
+const createIcon = (name) => {
+    const _def=((n)=>{const a={'check-circle':'CircleCheck','alert-circle':'CircleAlert','alert-triangle':'TriangleAlert'};if(a[n]&&lucide[a[n]])return lucide[a[n]];const p=n.split('-').map(w=>w.charAt(0).toUpperCase()+w.slice(1)).join('');return lucide[p]||(lucide.icons&&lucide.icons[n])||null;})(name);
+    const _c = s => s.replace(/-([a-z])/g, (_, c) => c.toUpperCase());
+    return ({ className = "w-5 h-5", ...props }) => {
+        if (!_def) return null;
+        const [, attrs, children = []] = _def;
+        const sp = { className };
+        Object.entries(attrs).forEach(([k, v]) => { sp[_c(k)] = v; });
+        Object.assign(sp, props);
+        return React.createElement("svg", sp, ...children.map(([tag, ca], i) => {
+            const cp = { key: i };
+            if (ca) Object.entries(ca).forEach(([k, v]) => { cp[_c(k)] = v; });
+            return React.createElement(tag, cp);
+        }));
+    };
+};
+
+const Search = createIcon('search');
+const BookOpen = createIcon('book-open');
+const Printer = createIcon('printer');
+
+// 숫자 포맷
+const fmt = (n) => {
+    if (n === 0 || n === null || n === undefined) return '';
+    if (n < 0) return '(' + Math.abs(n).toLocaleString() + ')';
+    return n.toLocaleString();
+};
+
+// ============================================================
+// 메인 컴포넌트
+// ============================================================
+function AccountLedger() {
+    const today = new Date();
+    const firstDay = new Date(today.getFullYear(), today.getMonth(), 1);
+
+    const [startDate, setStartDate] = useState(firstDay.toISOString().slice(0, 10));
+    const [endDate, setEndDate] = useState(today.toISOString().slice(0, 10));
+    const [accountCode, setAccountCode] = useState('');
+    const [accountCodes, setAccountCodes] = useState([]);
+    const [data, setData] = useState(null);
+    const [loading, setLoading] = useState(false);
+    const [searchText, setSearchText] = useState('');
+    const [showDropdown, setShowDropdown] = useState(false);
+    const dropdownRef = useRef(null);
+
+    // 계정과목 목록 로드
+    useEffect(() => {
+        fetch('/finance/journal-entries/account-codes')
+            .then(r => r.json())
+            .then(list => setAccountCodes(list))
+            .catch(() => {});
+    }, []);
+
+    // 클릭 외부 닫기
+    useEffect(() => {
+        const handler = (e) => {
+            if (dropdownRef.current && !dropdownRef.current.contains(e.target)) {
+                setShowDropdown(false);
+            }
+        };
+        document.addEventListener('mousedown', handler);
+        return () => document.removeEventListener('mousedown', handler);
+    }, []);
+
+    // 조회
+    const handleSearch = useCallback(() => {
+        if (!accountCode) return;
+        setLoading(true);
+        const params = new URLSearchParams({ start_date: startDate, end_date: endDate, account_code: accountCode });
+        fetch('/finance/account-ledger/list?' + params)
+            .then(r => r.json())
+            .then(d => { setData(d); setLoading(false); })
+            .catch(() => setLoading(false));
+    }, [startDate, endDate, accountCode]);
+
+    // 계정과목 선택
+    const selectAccount = (ac) => {
+        setAccountCode(ac.code);
+        setSearchText(ac.code + ' ' + ac.name);
+        setShowDropdown(false);
+    };
+
+    // 필터된 계정과목
+    const filteredCodes = accountCodes.filter(ac => {
+        if (!searchText) return true;
+        const s = searchText.toLowerCase();
+        return ac.code.includes(s) || ac.name.toLowerCase().includes(s);
+    });
+
+    // 전표 드릴다운
+    const drillDown = (item) => {
+        if (item.source_type === 'journal') {
+            window.location.href = '/finance/journal-entries?highlight=' + item.source_id;
+        } else if (item.source_type === 'hometax') {
+            window.location.href = '/barobill/hometax?invoice_id=' + item.source_id;
+        }
+    };
+
+    const headerBg = 'bg-indigo-600 text-white';
+    const cellBorder = 'border border-gray-200';
+    const rowHover = 'hover:bg-indigo-50 cursor-pointer';
+    const subtotalBg = 'bg-gray-100 font-semibold';
+
+    return (
+        <div className="p-4 space-y-4">
+            {/* 헤더 */}
+            <div className="flex items-center justify-between">
+                <div className="flex items-center gap-2">
+                    <BookOpen className="w-6 h-6 text-indigo-600" />
+                    <h1 className="text-xl font-bold text-gray-800">계정별원장</h1>
+                </div>
+                {data && (
+                    <button onClick={() => window.print()} className="no-print flex items-center gap-1 px-3 py-1.5 text-sm border border-gray-300 rounded-lg hover:bg-gray-50">
+                        <Printer className="w-4 h-4" />
+                        인쇄
+                    </button>
+                )}
+            </div>
+
+            {/* 조회 조건 */}
+            <div className="no-print bg-white rounded-lg border border-gray-200 p-4">
+                <div className="flex flex-wrap items-end gap-4">
+                    {/* 조회기간 */}
+                    <div>
+                        <label className="block text-xs font-medium text-gray-600 mb-1">조회기간</label>
+                        <div className="flex items-center gap-1">
+                            <input type="date" value={startDate} onChange={e => setStartDate(e.target.value)}
+                                className="px-2 py-1.5 text-sm border border-gray-300 rounded" />
+                            <span className="text-gray-400">~</span>
+                            <input type="date" value={endDate} onChange={e => setEndDate(e.target.value)}
+                                className="px-2 py-1.5 text-sm border border-gray-300 rounded" />
+                        </div>
+                    </div>
+
+                    {/* 계정과목 */}
+                    <div className="relative" ref={dropdownRef}>
+                        <label className="block text-xs font-medium text-gray-600 mb-1">계정과목</label>
+                        <input
+                            type="text"
+                            value={searchText}
+                            onChange={e => { setSearchText(e.target.value); setShowDropdown(true); }}
+                            onFocus={() => setShowDropdown(true)}
+                            placeholder="코드 또는 계정명 검색"
+                            className="px-2 py-1.5 text-sm border border-gray-300 rounded"
+                            style={{width: '240px'}}
+                        />
+                        {showDropdown && filteredCodes.length > 0 && (
+                            <div className="absolute z-50 mt-1 bg-white border border-gray-300 rounded-lg shadow-lg overflow-y-auto" style={{maxHeight: '300px', width: '300px'}}>
+                                {filteredCodes.slice(0, 50).map(ac => (
+                                    <div key={ac.code} onClick={() => selectAccount(ac)}
+                                        className="px-3 py-1.5 text-sm hover:bg-indigo-50 cursor-pointer flex justify-between">
+                                        <span className="font-mono text-indigo-600">{ac.code}</span>
+                                        <span className="text-gray-700">{ac.name}</span>
+                                    </div>
+                                ))}
+                            </div>
+                        )}
+                    </div>
+
+                    {/* 조회 버튼 */}
+                    <button onClick={handleSearch} disabled={!accountCode || loading}
+                        className="flex items-center gap-1 px-4 py-1.5 bg-indigo-600 text-white text-sm rounded hover:bg-indigo-700 disabled:opacity-50">
+                        <Search className="w-4 h-4" />
+                        {loading ? '조회중...' : '조회'}
+                    </button>
+                </div>
+            </div>
+
+            {/* 결과 테이블 */}
+            {data && data.account && (
+                <div className="bg-white rounded-lg border border-gray-200 overflow-x-auto">
+                    {/* 계정 정보 헤더 */}
+                    <div className="px-4 py-2 bg-gray-50 border-b border-gray-200 flex items-center gap-4 text-sm">
+                        <span className="font-semibold text-indigo-600">{data.account.code}</span>
+                        <span className="font-semibold">{data.account.name}</span>
+                        <span className="text-gray-500">({data.period.start_date} ~ {data.period.end_date})</span>
+                    </div>
+
+                    <table className="w-full text-sm">
+                        <thead>
+                            <tr className={headerBg}>
+                                <th className="px-3 py-2 text-center" style={{width: '100px'}}>날짜</th>
+                                <th className="px-3 py-2 text-left" style={{width: '200px'}}>적요</th>
+                                <th className="px-3 py-2 text-left" style={{width: '150px'}}>거래처</th>
+                                <th className="px-3 py-2 text-center" style={{width: '120px'}}>사업자번호</th>
+                                <th className="px-3 py-2 text-right" style={{width: '120px'}}>차변</th>
+                                <th className="px-3 py-2 text-right" style={{width: '120px'}}>대변</th>
+                                <th className="px-3 py-2 text-right" style={{width: '130px'}}>잔액</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            {/* 이월잔액 */}
+                            {data.carry_forward.balance !== 0 && (
+                                <tr className="bg-yellow-50 font-semibold">
+                                    <td className={cellBorder + ' px-3 py-1.5 text-center'}>-</td>
+                                    <td className={cellBorder + ' px-3 py-1.5'} colSpan="3">이월잔액</td>
+                                    <td className={cellBorder + ' px-3 py-1.5 text-right'}>{fmt(data.carry_forward.debit)}</td>
+                                    <td className={cellBorder + ' px-3 py-1.5 text-right'}>{fmt(data.carry_forward.credit)}</td>
+                                    <td className={cellBorder + ' px-3 py-1.5 text-right'}>{fmt(data.carry_forward.balance)}</td>
+                                </tr>
+                            )}
+
+                            {data.monthly_data.map((month, mi) => (
+                                <React.Fragment key={month.month}>
+                                    {/* 거래 행 */}
+                                    {month.items.map((item, idx) => (
+                                        <tr key={mi + '-' + idx} className={rowHover} onClick={() => drillDown(item)}>
+                                            <td className={cellBorder + ' px-3 py-1.5 text-center text-gray-600'}>{item.date}</td>
+                                            <td className={cellBorder + ' px-3 py-1.5'}>
+                                                {item.description}
+                                                {item.source_type === 'hometax' && (
+                                                    <span className="ml-1 text-xs text-orange-500">[홈택스]</span>
+                                                )}
+                                            </td>
+                                            <td className={cellBorder + ' px-3 py-1.5 text-gray-600'}>{item.trading_partner_name}</td>
+                                            <td className={cellBorder + ' px-3 py-1.5 text-center text-gray-500 font-mono text-xs'}>{item.biz_no}</td>
+                                            <td className={cellBorder + ' px-3 py-1.5 text-right text-blue-700'}>{fmt(item.debit_amount)}</td>
+                                            <td className={cellBorder + ' px-3 py-1.5 text-right text-red-600'}>{fmt(item.credit_amount)}</td>
+                                            <td className={cellBorder + ' px-3 py-1.5 text-right font-semibold'}>{fmt(item.balance)}</td>
+                                        </tr>
+                                    ))}
+
+                                    {/* 월 소계 */}
+                                    <tr className={subtotalBg}>
+                                        <td className={cellBorder + ' px-3 py-1.5 text-center'}></td>
+                                        <td className={cellBorder + ' px-3 py-1.5 text-right'} colSpan="3">
+                                            {month.month} 계
+                                        </td>
+                                        <td className={cellBorder + ' px-3 py-1.5 text-right text-blue-700'}>{fmt(month.subtotal.debit)}</td>
+                                        <td className={cellBorder + ' px-3 py-1.5 text-right text-red-600'}>{fmt(month.subtotal.credit)}</td>
+                                        <td className={cellBorder + ' px-3 py-1.5'}></td>
+                                    </tr>
+
+                                    {/* 누계 */}
+                                    <tr className={subtotalBg}>
+                                        <td className={cellBorder + ' px-3 py-1.5 text-center'}></td>
+                                        <td className={cellBorder + ' px-3 py-1.5 text-right'} colSpan="3">
+                                            누 계
+                                        </td>
+                                        <td className={cellBorder + ' px-3 py-1.5 text-right text-blue-700'}>{fmt(month.cumulative.debit)}</td>
+                                        <td className={cellBorder + ' px-3 py-1.5 text-right text-red-600'}>{fmt(month.cumulative.credit)}</td>
+                                        <td className={cellBorder + ' px-3 py-1.5'}></td>
+                                    </tr>
+                                </React.Fragment>
+                            ))}
+
+                            {/* 총합계 */}
+                            {data.monthly_data.length > 0 && (
+                                <tr className="bg-indigo-50 font-bold">
+                                    <td className={cellBorder + ' px-3 py-2 text-center'}></td>
+                                    <td className={cellBorder + ' px-3 py-2 text-right'} colSpan="3">총 합 계</td>
+                                    <td className={cellBorder + ' px-3 py-2 text-right text-blue-700'}>{fmt(data.grand_total.debit)}</td>
+                                    <td className={cellBorder + ' px-3 py-2 text-right text-red-600'}>{fmt(data.grand_total.credit)}</td>
+                                    <td className={cellBorder + ' px-3 py-2 text-right'}>{fmt(data.grand_total.balance)}</td>
+                                </tr>
+                            )}
+
+                            {/* 데이터 없음 */}
+                            {data.monthly_data.length === 0 && (
+                                <tr>
+                                    <td colSpan="7" className="px-3 py-8 text-center text-gray-400">
+                                        조회 기간 내 거래 내역이 없습니다.
+                                    </td>
+                                </tr>
+                            )}
+                        </tbody>
+                    </table>
+                </div>
+            )}
+
+            {/* 초기 안내 */}
+            {!data && !loading && (
+                <div className="bg-white rounded-lg border border-gray-200 p-12 text-center text-gray-400">
+                    <BookOpen className="w-12 h-12 mx-auto mb-3 text-gray-300" />
+                    <p>계정과목을 선택하고 조회 버튼을 클릭하세요.</p>
+                </div>
+            )}
+        </div>
+    );
+}
+
+ReactDOM.render(<AccountLedger />, document.getElementById('account-ledger-root'));
+</script>
+@endverbatim
+@endpush
diff --git a/resources/views/finance/income-statement.blade.php b/resources/views/finance/income-statement.blade.php
new file mode 100644
index 00000000..253a67c0
--- /dev/null
+++ b/resources/views/finance/income-statement.blade.php
@@ -0,0 +1,236 @@
+@extends('layouts.app')
+
+@section('title', '손익계산서')
+
+@push('styles')
+<style>
+    @media print { .no-print { display: none !important; } }
+</style>
+@endpush
+
+@section('content')
+<meta name="csrf-token" content="{{ csrf_token() }}">
+<div id="income-statement-root"></div>
+@endsection
+
+@push('scripts')
+@include('partials.react-cdn')
+<script src="https://unpkg.com/lucide@0.469.0?v={{ time() }}"></script>
+@verbatim
+<script type="text/babel">
+const { useState, useEffect, useCallback } = React;
+
+const createIcon = (name) => {
+    const _def=((n)=>{const a={'check-circle':'CircleCheck','alert-circle':'CircleAlert'};if(a[n]&&lucide[a[n]])return lucide[a[n]];const p=n.split('-').map(w=>w.charAt(0).toUpperCase()+w.slice(1)).join('');return lucide[p]||(lucide.icons&&lucide.icons[n])||null;})(name);
+    const _c = s => s.replace(/-([a-z])/g, (_, c) => c.toUpperCase());
+    return ({ className = "w-5 h-5", ...props }) => {
+        if (!_def) return null;
+        const [, attrs, children = []] = _def;
+        const sp = { className };
+        Object.entries(attrs).forEach(([k, v]) => { sp[_c(k)] = v; });
+        Object.assign(sp, props);
+        return React.createElement("svg", sp, ...children.map(([tag, ca], i) => {
+            const cp = { key: i };
+            if (ca) Object.entries(ca).forEach(([k, v]) => { cp[_c(k)] = v; });
+            return React.createElement(tag, cp);
+        }));
+    };
+};
+
+const Search = createIcon('search');
+const BarChart = createIcon('bar-chart-3');
+const Printer = createIcon('printer');
+
+const fmt = (n) => {
+    if (n === 0 || n === null || n === undefined) return '';
+    if (n < 0) return '(' + Math.abs(n).toLocaleString() + ')';
+    return n.toLocaleString();
+};
+
+const UNIT_LABELS = { won: '원', thousand: '천원', million: '백만원' };
+
+// ============================================================
+// 메인 컴포넌트
+// ============================================================
+function IncomeStatement() {
+    const thisYear = new Date().getFullYear();
+    const [startDate, setStartDate] = useState(thisYear + '-01-01');
+    const [endDate, setEndDate] = useState(thisYear + '-12-31');
+    const [unit, setUnit] = useState('won');
+    const [data, setData] = useState(null);
+    const [loading, setLoading] = useState(false);
+
+    // 자동 조회
+    useEffect(() => { handleSearch(); }, []);
+
+    const handleSearch = useCallback(() => {
+        setLoading(true);
+        const params = new URLSearchParams({ start_date: startDate, end_date: endDate, unit });
+        fetch('/finance/income-statement/data?' + params)
+            .then(r => r.json())
+            .then(d => { setData(d); setLoading(false); })
+            .catch(() => setLoading(false));
+    }, [startDate, endDate, unit]);
+
+    const cellBorder = 'border border-gray-200';
+    const sectionCodes = ['III', 'V', 'VIII', 'X'];
+
+    return (
+        <div className="p-4 space-y-4">
+            {/* 헤더 */}
+            <div className="flex items-center justify-between">
+                <div className="flex items-center gap-2">
+                    <BarChart className="w-6 h-6 text-emerald-600" />
+                    <h1 className="text-xl font-bold text-gray-800">손익계산서</h1>
+                </div>
+                {data && (
+                    <button onClick={() => window.print()} className="no-print flex items-center gap-1 px-3 py-1.5 text-sm border border-gray-300 rounded-lg hover:bg-gray-50">
+                        <Printer className="w-4 h-4" />
+                        인쇄
+                    </button>
+                )}
+            </div>
+
+            {/* 조회 조건 */}
+            <div className="no-print bg-white rounded-lg border border-gray-200 p-4">
+                <div className="flex flex-wrap items-end gap-4">
+                    <div>
+                        <label className="block text-xs font-medium text-gray-600 mb-1">기간</label>
+                        <div className="flex items-center gap-1">
+                            <input type="date" value={startDate} onChange={e => setStartDate(e.target.value)}
+                                className="px-2 py-1.5 text-sm border border-gray-300 rounded" />
+                            <span className="text-gray-400">~</span>
+                            <input type="date" value={endDate} onChange={e => setEndDate(e.target.value)}
+                                className="px-2 py-1.5 text-sm border border-gray-300 rounded" />
+                        </div>
+                    </div>
+                    <div>
+                        <label className="block text-xs font-medium text-gray-600 mb-1">단위</label>
+                        <select value={unit} onChange={e => setUnit(e.target.value)}
+                            className="px-2 py-1.5 text-sm border border-gray-300 rounded">
+                            <option value="won">원</option>
+                            <option value="thousand">천원</option>
+                            <option value="million">백만원</option>
+                        </select>
+                    </div>
+                    <button onClick={handleSearch} disabled={loading}
+                        className="flex items-center gap-1 px-4 py-1.5 bg-emerald-600 text-white text-sm rounded hover:bg-emerald-700 disabled:opacity-50">
+                        <Search className="w-4 h-4" />
+                        {loading ? '조회중...' : '조회'}
+                    </button>
+                </div>
+            </div>
+
+            {/* 손익계산서 테이블 */}
+            {data && (
+                <div className="bg-white rounded-lg border border-gray-200 overflow-x-auto">
+                    <table className="w-full text-sm">
+                        <thead>
+                            <tr className="bg-emerald-600 text-white">
+                                <th className="px-4 py-2" style={{width: '50%'}}>과  목</th>
+                                <th className="px-4 py-2 text-center" colSpan="2" style={{width: '25%'}}>
+                                    {data.period.current.label}
+                                </th>
+                                <th className="px-4 py-2 text-center" colSpan="2" style={{width: '25%'}}>
+                                    {data.period.previous.label}
+                                </th>
+                            </tr>
+                            <tr className="bg-emerald-500 text-white text-xs">
+                                <th className="px-4 py-1"></th>
+                                <th className="px-4 py-1 text-right" style={{width: '12.5%'}}>금 액</th>
+                                <th className="px-4 py-1 text-right" style={{width: '12.5%'}}></th>
+                                <th className="px-4 py-1 text-right" style={{width: '12.5%'}}>금 액</th>
+                                <th className="px-4 py-1 text-right" style={{width: '12.5%'}}></th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            {data.sections.map((section, si) => {
+                                const isCalc = section.is_calculated;
+                                const isHighlight = sectionCodes.includes(section.code);
+                                const rowClass = isCalc
+                                    ? (isHighlight ? 'bg-emerald-50 font-bold' : 'bg-gray-50 font-semibold')
+                                    : '';
+
+                                return (
+                                    <React.Fragment key={section.code}>
+                                        {/* 섹션 헤더 행 */}
+                                        <tr className={rowClass}>
+                                            <td className={cellBorder + ' px-4 py-2 font-semibold'}>
+                                                <span className="text-gray-500 mr-2">{section.code}.</span>
+                                                {section.name}
+                                            </td>
+                                            {isCalc ? (
+                                                <>
+                                                    <td className={cellBorder + ' px-4 py-2 text-right'}></td>
+                                                    <td className={cellBorder + ' px-4 py-2 text-right text-emerald-700'}>
+                                                        {fmt(section.current_amount)}
+                                                    </td>
+                                                    <td className={cellBorder + ' px-4 py-2 text-right'}></td>
+                                                    <td className={cellBorder + ' px-4 py-2 text-right text-emerald-700'}>
+                                                        {fmt(section.previous_amount)}
+                                                    </td>
+                                                </>
+                                            ) : (
+                                                <>
+                                                    <td className={cellBorder + ' px-4 py-2 text-right'}></td>
+                                                    <td className={cellBorder + ' px-4 py-2 text-right font-semibold'}>
+                                                        {section.items.length === 0 ? fmt(section.current_amount) : ''}
+                                                    </td>
+                                                    <td className={cellBorder + ' px-4 py-2 text-right'}></td>
+                                                    <td className={cellBorder + ' px-4 py-2 text-right font-semibold'}>
+                                                        {section.items.length === 0 ? fmt(section.previous_amount) : ''}
+                                                    </td>
+                                                </>
+                                            )}
+                                        </tr>
+
+                                        {/* 세부 항목 행 */}
+                                        {!isCalc && section.items.map((item, ii) => {
+                                            const isLast = ii === section.items.length - 1;
+                                            return (
+                                                <tr key={ii} className="hover:bg-gray-50">
+                                                    <td className={cellBorder + ' px-4 py-1.5 pl-12 text-gray-700'}>
+                                                        {item.name}
+                                                    </td>
+                                                    <td className={cellBorder + ' px-4 py-1.5 text-right text-gray-700'}>
+                                                        {fmt(item.current)}
+                                                    </td>
+                                                    <td className={cellBorder + ' px-4 py-1.5 text-right'}>
+                                                        {isLast ? fmt(section.current_amount) : ''}
+                                                    </td>
+                                                    <td className={cellBorder + ' px-4 py-1.5 text-right text-gray-700'}>
+                                                        {fmt(item.previous)}
+                                                    </td>
+                                                    <td className={cellBorder + ' px-4 py-1.5 text-right'}>
+                                                        {isLast ? fmt(section.previous_amount) : ''}
+                                                    </td>
+                                                </tr>
+                                            );
+                                        })}
+                                    </React.Fragment>
+                                );
+                            })}
+                        </tbody>
+                    </table>
+
+                    {/* 단위 표시 */}
+                    <div className="px-4 py-2 text-right text-xs text-gray-400 border-t border-gray-200">
+                        (단위: {UNIT_LABELS[data.unit] || data.unit})
+                    </div>
+                </div>
+            )}
+
+            {/* 로딩 */}
+            {loading && (
+                <div className="bg-white rounded-lg border border-gray-200 p-12 text-center text-gray-400">
+                    조회 중입니다...
+                </div>
+            )}
+        </div>
+    );
+}
+
+ReactDOM.render(<IncomeStatement />, document.getElementById('income-statement-root'));
+</script>
+@endverbatim
+@endpush
diff --git a/routes/web.php b/routes/web.php
index 2ad4d7ed..d8070f9b 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -1247,6 +1247,14 @@
         Route::delete('/{id}', [\App\Http\Controllers\Finance\JournalEntryController::class, 'destroy'])->name('destroy');
     });
 
+    // 계정별원장
+    Route::get('/account-ledger', [\App\Http\Controllers\Finance\AccountLedgerController::class, 'index'])->name('account-ledger');
+    Route::get('/account-ledger/list', [\App\Http\Controllers\Finance\AccountLedgerController::class, 'list'])->name('account-ledger.list');
+
+    // 손익계산서
+    Route::get('/income-statement', [\App\Http\Controllers\Finance\IncomeStatementController::class, 'index'])->name('income-statement');
+    Route::get('/income-statement/data', [\App\Http\Controllers\Finance\IncomeStatementController::class, 'data'])->name('income-statement.data');
+
     // 카드관리
     Route::get('/corporate-cards', function () {
         if (request()->header('HX-Request')) {