diff --git a/app/Http/Controllers/Finance/PayableController.php b/app/Http/Controllers/Finance/PayableController.php
index c1f5e417..a3734ce2 100644
--- a/app/Http/Controllers/Finance/PayableController.php
+++ b/app/Http/Controllers/Finance/PayableController.php
@@ -196,7 +196,7 @@ public function integrated(Request $request): JsonResponse
         $account = $request->input('account', 'all');
         $vendor = $request->input('vendor', '');
 
-        $accountCodes = $account === 'all' ? ['204', '205'] : [$account];
+        $accountCodes = $account === 'all' ? ['20400', '20500'] : [$account];
 
         // 0. 이월 잔액 계산 (startDate 이전의 누적 잔액)
         $priorBalanceMap = [];
@@ -431,7 +431,7 @@ public function hometaxPayables(Request $request): JsonResponse
         $endDate = $request->input('endDate', date('Y-12-31'));
         $account = $request->input('account', 'all');
 
-        $accountCodes = $account === 'all' ? ['204', '205'] : [$account];
+        $accountCodes = $account === 'all' ? ['20400', '20500'] : [$account];
 
         $items = HometaxInvoiceJournal::where('tenant_id', $tenantId)
             ->whereIn('account_code', $accountCodes)
@@ -465,7 +465,7 @@ public function journalPayables(Request $request): JsonResponse
         $account = $request->input('account', 'all');
         $dcType = $request->input('dcType', 'all');
 
-        $accountCodes = $account === 'all' ? ['204', '205'] : [$account];
+        $accountCodes = $account === 'all' ? ['20400', '20500'] : [$account];
 
         $query = JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
             ->whereIn('journal_entry_lines.account_code', $accountCodes)
diff --git a/app/Http/Controllers/Finance/ReceivableController.php b/app/Http/Controllers/Finance/ReceivableController.php
index 369e392a..17428c10 100644
--- a/app/Http/Controllers/Finance/ReceivableController.php
+++ b/app/Http/Controllers/Finance/ReceivableController.php
@@ -210,7 +210,7 @@ public function ledger(Request $request): JsonResponse
         if ($startDate) {
             if ($source !== 'journal') {
                 $priorHtQuery = HometaxInvoiceJournal::where('tenant_id', $tenantId)
-                    ->where('account_code', '108')
+                    ->where('account_code', '10800')
                     ->where('invoice_type', 'sales')
                     ->where('write_date', '<', $startDate);
                 if ($partner) {
@@ -230,7 +230,7 @@ public function ledger(Request $request): JsonResponse
             }
             if ($source !== 'hometax') {
                 $priorJnlQuery = JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
-                    ->where('journal_entry_lines.account_code', '108')
+                    ->where('journal_entry_lines.account_code', '10800')
                     ->join('journal_entries', 'journal_entries.id', '=', 'journal_entry_lines.journal_entry_id')
                     ->whereNull('journal_entries.deleted_at')
                     ->where('journal_entries.entry_date', '<', $startDate);
@@ -248,7 +248,7 @@ public function ledger(Request $request): JsonResponse
         if ($source !== 'journal') {
             // 1-a) 분개 완료된 건: hometax_invoice_journals에서 계정코드 108
             $hometaxQuery = HometaxInvoiceJournal::where('tenant_id', $tenantId)
-                ->where('account_code', '108')
+                ->where('account_code', '10800')
                 ->where('invoice_type', 'sales');
 
             if ($startDate) {
@@ -306,7 +306,7 @@ public function ledger(Request $request): JsonResponse
         // 2) 일반전표에서 외상매출금(108) 조회
         if ($source !== 'hometax') {
             $journalQuery = JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
-                ->where('journal_entry_lines.account_code', '108')
+                ->where('journal_entry_lines.account_code', '10800')
                 ->join('journal_entries', 'journal_entries.id', '=', 'journal_entry_lines.journal_entry_id')
                 ->whereNull('journal_entries.deleted_at')
                 ->select('journal_entry_lines.*', 'journal_entries.entry_date', 'journal_entries.entry_no');
@@ -384,7 +384,7 @@ public function summary(Request $request): JsonResponse
         if ($startDate) {
             // 이월 - 홈택스 분개 완료건 (account 108, sales)
             HometaxInvoiceJournal::where('tenant_id', $tenantId)
-                ->where('account_code', '108')
+                ->where('account_code', '10800')
                 ->where('invoice_type', 'sales')
                 ->where('write_date', '<', $startDate)
                 ->select(
@@ -421,7 +421,7 @@ public function summary(Request $request): JsonResponse
 
             // 이월 - 일반전표 (account 108)
             JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
-                ->where('journal_entry_lines.account_code', '108')
+                ->where('journal_entry_lines.account_code', '10800')
                 ->join('journal_entries', function ($join) {
                     $join->on('journal_entries.id', '=', 'journal_entry_lines.journal_entry_id')
                         ->whereNull('journal_entries.deleted_at');
@@ -449,7 +449,7 @@ public function summary(Request $request): JsonResponse
         // 1) 홈택스 매출세금계산서에서 외상매출금
         // 1-a) 분개 완료된 건
         $hometaxQuery = HometaxInvoiceJournal::where('tenant_id', $tenantId)
-            ->where('account_code', '108')
+            ->where('account_code', '10800')
             ->where('invoice_type', 'sales');
 
         if ($startDate) {
@@ -489,7 +489,7 @@ public function summary(Request $request): JsonResponse
 
         // 2) 일반전표에서 외상매출금(108)
         $journalQuery = JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
-            ->where('journal_entry_lines.account_code', '108')
+            ->where('journal_entry_lines.account_code', '10800')
             ->join('journal_entries', 'journal_entries.id', '=', 'journal_entry_lines.journal_entry_id')
             ->whereNull('journal_entries.deleted_at')
             ->select('journal_entry_lines.*', 'journal_entries.entry_date');
diff --git a/resources/views/finance/payables.blade.php b/resources/views/finance/payables.blade.php
index 0e68bbed..1eeb222d 100644
--- a/resources/views/finance/payables.blade.php
+++ b/resources/views/finance/payables.blade.php
@@ -187,8 +187,8 @@ function IntegratedTab({ startDate, endDate, account, vendorSearch }) {
                                             <p className="text-sm font-medium text-gray-900">{v.vendorName || '(거래처 미지정)'}</p>
                                         </td>
                                         <td className="px-6 py-4 text-center">
-                                            <span className={`px-2 py-1 rounded text-xs font-medium ${v.accountCode === '204' ? 'bg-purple-100 text-purple-700' : 'bg-indigo-100 text-indigo-700'}`}>
-                                                {v.accountCode === '204' ? '미지급금' : '미지급비용'}
+                                            <span className={`px-2 py-1 rounded text-xs font-medium ${v.accountCode === '20400' ? 'bg-purple-100 text-purple-700' : 'bg-indigo-100 text-indigo-700'}`}>
+                                                {v.accountCode === '20400' ? '미지급금' : '미지급비용'}
                                             </span>
                                         </td>
                                         <td className="px-6 py-4 text-sm font-medium text-right">
@@ -348,7 +348,7 @@ function HometaxTab({ startDate, endDate, account }) {
                                 <td className="px-6 py-3 text-sm text-gray-600">{item.write_date?.substring(0, 10)}</td>
                                 <td className="px-6 py-3 text-sm font-medium text-gray-900">{item.trading_partner_name || '-'}</td>
                                 <td className="px-6 py-3 text-center">
-                                    <span className={`px-2 py-1 rounded text-xs font-medium ${item.account_code === '204' ? 'bg-purple-100 text-purple-700' : 'bg-indigo-100 text-indigo-700'}`}>
+                                    <span className={`px-2 py-1 rounded text-xs font-medium ${item.account_code === '20400' ? 'bg-purple-100 text-purple-700' : 'bg-indigo-100 text-indigo-700'}`}>
                                         {item.account_name}
                                     </span>
                                 </td>
@@ -446,7 +446,7 @@ className={`px-4 py-2 rounded-lg text-sm font-medium ${dcFilter === type
                                 <td className="px-6 py-3 text-sm text-gray-500">{item.entry_no}</td>
                                 <td className="px-6 py-3 text-sm font-medium text-gray-900">{item.trading_partner_name || '-'}</td>
                                 <td className="px-6 py-3 text-center">
-                                    <span className={`px-2 py-1 rounded text-xs font-medium ${item.account_code === '204' ? 'bg-purple-100 text-purple-700' : 'bg-indigo-100 text-indigo-700'}`}>
+                                    <span className={`px-2 py-1 rounded text-xs font-medium ${item.account_code === '20400' ? 'bg-purple-100 text-purple-700' : 'bg-indigo-100 text-indigo-700'}`}>
                                         {item.account_name}
                                     </span>
                                 </td>
@@ -595,9 +595,9 @@ className={`flex items-center gap-2 px-4 py-3 text-sm font-medium border-b-2 tra
                     <div className="flex items-center gap-2 shrink-0">
                         <label className="text-sm text-gray-600 whitespace-nowrap">계정</label>
                         <select value={account} onChange={(e) => setAccount(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg text-sm">
-                            <option value="all">전체 (204+205)</option>
-                            <option value="204">204 미지급금</option>
-                            <option value="205">205 미지급비용</option>
+                            <option value="all">전체 (20400+20500)</option>
+                            <option value="20400">20400 미지급금</option>
+                            <option value="20500">20500 미지급비용</option>
                         </select>
                     </div>
                     {activeTab === 'integrated' && (
diff --git a/resources/views/finance/receivables.blade.php b/resources/views/finance/receivables.blade.php
index b463cb00..e650e6ef 100644
--- a/resources/views/finance/receivables.blade.php
+++ b/resources/views/finance/receivables.blade.php
@@ -165,7 +165,7 @@ function LedgerTab({ startDate, endDate, source, partnerSearch }) {
                             {loading ? <LoadingSpinner /> : items.length === 0 ? (
                                 <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">
                                     외상매출금 데이터가 없습니다.
-                                    <p className="text-xs mt-1">홈택스 매출세금계산서 분개 또는 일반전표에서 계정코드 108(외상매출금)이 사용된 데이터를 표시합니다.</p>
+                                    <p className="text-xs mt-1">홈택스 매출세금계산서 분개 또는 일반전표에서 계정코드 10800(외상매출금)이 사용된 데이터를 표시합니다.</p>
                                 </td></tr>
                             ) : items.map((item, idx) => (
                                 <tr key={idx} className="hover:bg-gray-50">