diff --git a/app/Http/Controllers/Finance/PayableController.php b/app/Http/Controllers/Finance/PayableController.php
index ac979710..b3c43e64 100644
--- a/app/Http/Controllers/Finance/PayableController.php
+++ b/app/Http/Controllers/Finance/PayableController.php
@@ -197,6 +197,62 @@ public function integrated(Request $request): JsonResponse
 
         $accountCodes = $account === 'all' ? ['204', '205'] : [$account];
 
+        // 0. 이월 잔액 계산 (startDate 이전의 누적 잔액)
+        $priorBalanceMap = [];
+
+        // 이월 - 홈택스 대변(발생)
+        $priorHometax = HometaxInvoiceJournal::where('tenant_id', $tenantId)
+            ->whereIn('account_code', $accountCodes)
+            ->where('dc_type', 'credit')
+            ->where('credit_amount', '>', 0)
+            ->where('write_date', '<', $startDate);
+        if ($vendor) {
+            $priorHometax->where('trading_partner_name', 'like', "%{$vendor}%");
+        }
+        $priorHometax->select('trading_partner_name', 'account_code', 'account_name', DB::raw('SUM(credit_amount) as total_credit'))
+            ->groupBy('trading_partner_name', 'account_code', 'account_name')
+            ->get()
+            ->each(function ($row) use (&$priorBalanceMap) {
+                $key = $row->trading_partner_name.'|'.$row->account_code;
+                if (! isset($priorBalanceMap[$key])) {
+                    $priorBalanceMap[$key] = ['vendorName' => $row->trading_partner_name, 'accountCode' => $row->account_code, 'accountName' => $row->account_name, 'occurred' => 0, 'offset' => 0];
+                }
+                $priorBalanceMap[$key]['occurred'] += $row->total_credit;
+            });
+
+        // 이월 - 일반전표 차변(상계) + 대변(발생)
+        $priorJournal = JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
+            ->whereIn('journal_entry_lines.account_code', $accountCodes)
+            ->join('journal_entries', function ($join) {
+                $join->on('journal_entries.id', '=', 'journal_entry_lines.journal_entry_id')
+                    ->whereNull('journal_entries.deleted_at');
+            })
+            ->where('journal_entries.entry_date', '<', $startDate);
+        if ($vendor) {
+            $priorJournal->where('journal_entry_lines.trading_partner_name', 'like', "%{$vendor}%");
+        }
+        $priorJournal->select(
+            'journal_entry_lines.trading_partner_name',
+            'journal_entry_lines.account_code',
+            'journal_entry_lines.account_name',
+            'journal_entry_lines.dc_type',
+            DB::raw('SUM(journal_entry_lines.debit_amount) as total_debit'),
+            DB::raw('SUM(journal_entry_lines.credit_amount) as total_credit')
+        )
+            ->groupBy('journal_entry_lines.trading_partner_name', 'journal_entry_lines.account_code', 'journal_entry_lines.account_name', 'journal_entry_lines.dc_type')
+            ->get()
+            ->each(function ($row) use (&$priorBalanceMap) {
+                $key = $row->trading_partner_name.'|'.$row->account_code;
+                if (! isset($priorBalanceMap[$key])) {
+                    $priorBalanceMap[$key] = ['vendorName' => $row->trading_partner_name, 'accountCode' => $row->account_code, 'accountName' => $row->account_name, 'occurred' => 0, 'offset' => 0];
+                }
+                if ($row->dc_type === 'debit') {
+                    $priorBalanceMap[$key]['offset'] += $row->total_debit;
+                } else {
+                    $priorBalanceMap[$key]['occurred'] += $row->total_credit;
+                }
+            });
+
         // 1. 홈택스 매입세금계산서 - 대변(미지급금 발생)
         $hometaxQuery = HometaxInvoiceJournal::where('tenant_id', $tenantId)
             ->whereIn('account_code', $accountCodes)
@@ -270,17 +326,18 @@ public function integrated(Request $request): JsonResponse
             ->orderByDesc('journal_entries.entry_date')
             ->get();
 
-        // 3. 거래처별 잔액 계산
+        // 3. 거래처별 잔액 계산 (이월 잔액 포함)
         $vendorMap = [];
 
-        // 홈택스 대변 = 발생
-        foreach ($hometaxGrouped as $row) {
-            $key = $row->trading_partner_name.'|'.$row->account_code;
+        $initVendor = function ($key, $row) use (&$vendorMap, $priorBalanceMap) {
             if (! isset($vendorMap[$key])) {
+                $prior = $priorBalanceMap[$key] ?? null;
+                $priorBalance = $prior ? ($prior['occurred'] - $prior['offset']) : 0;
                 $vendorMap[$key] = [
                     'vendorName' => $row->trading_partner_name,
                     'accountCode' => $row->account_code,
                     'accountName' => $row->account_name,
+                    'priorBalance' => $priorBalance,
                     'occurred' => 0,
                     'offset' => 0,
                     'hometaxCount' => 0,
@@ -288,6 +345,12 @@ public function integrated(Request $request): JsonResponse
                     'journalCreditCount' => 0,
                 ];
             }
+        };
+
+        // 홈택스 대변 = 발생
+        foreach ($hometaxGrouped as $row) {
+            $key = $row->trading_partner_name.'|'.$row->account_code;
+            $initVendor($key, $row);
             $vendorMap[$key]['occurred'] += $row->total_credit;
             $vendorMap[$key]['hometaxCount'] += $row->cnt;
         }
@@ -295,18 +358,7 @@ public function integrated(Request $request): JsonResponse
         // 일반전표 차변 = 상계, 대변 = 발생
         foreach ($journalGrouped as $row) {
             $key = $row->trading_partner_name.'|'.$row->account_code;
-            if (! isset($vendorMap[$key])) {
-                $vendorMap[$key] = [
-                    'vendorName' => $row->trading_partner_name,
-                    'accountCode' => $row->account_code,
-                    'accountName' => $row->account_name,
-                    'occurred' => 0,
-                    'offset' => 0,
-                    'hometaxCount' => 0,
-                    'journalDebitCount' => 0,
-                    'journalCreditCount' => 0,
-                ];
-            }
+            $initVendor($key, $row);
             if ($row->dc_type === 'debit') {
                 $vendorMap[$key]['offset'] += $row->total_debit;
                 $vendorMap[$key]['journalDebitCount'] += $row->cnt;
@@ -316,14 +368,35 @@ public function integrated(Request $request): JsonResponse
             }
         }
 
-        // 잔액 계산 및 정렬
+        // 이월 잔액만 있고 당기 거래가 없는 거래처도 포함
+        foreach ($priorBalanceMap as $key => $prior) {
+            if (! isset($vendorMap[$key])) {
+                $priorBalance = $prior['occurred'] - $prior['offset'];
+                if ($priorBalance != 0) {
+                    $vendorMap[$key] = [
+                        'vendorName' => $prior['vendorName'],
+                        'accountCode' => $prior['accountCode'],
+                        'accountName' => $prior['accountName'],
+                        'priorBalance' => $priorBalance,
+                        'occurred' => 0,
+                        'offset' => 0,
+                        'hometaxCount' => 0,
+                        'journalDebitCount' => 0,
+                        'journalCreditCount' => 0,
+                    ];
+                }
+            }
+        }
+
+        // 잔액 계산 및 정렬: 이월잔액 + 당기발생 - 당기상계
         $byVendor = collect($vendorMap)->map(function ($item) {
-            $item['balance'] = $item['occurred'] - $item['offset'];
+            $item['balance'] = $item['priorBalance'] + $item['occurred'] - $item['offset'];
 
             return $item;
         })->sortByDesc('balance')->values()->all();
 
         // 4. 요약 통계
+        $totalPriorBalance = array_sum(array_column($byVendor, 'priorBalance'));
         $totalOccurred = array_sum(array_column($byVendor, 'occurred'));
         $totalOffset = array_sum(array_column($byVendor, 'offset'));
 
@@ -331,9 +404,10 @@ public function integrated(Request $request): JsonResponse
             'success' => true,
             'data' => [
                 'summary' => [
+                    'totalPriorBalance' => $totalPriorBalance,
                     'totalOccurred' => $totalOccurred,
                     'totalOffset' => $totalOffset,
-                    'totalBalance' => $totalOccurred - $totalOffset,
+                    'totalBalance' => $totalPriorBalance + $totalOccurred - $totalOffset,
                     'hometaxCount' => $hometaxDetails->count(),
                     'journalCount' => $journalDetails->count(),
                     'vendorCount' => count($byVendor),
diff --git a/resources/views/finance/payables.blade.php b/resources/views/finance/payables.blade.php
index def0f907..a14715a1 100644
--- a/resources/views/finance/payables.blade.php
+++ b/resources/views/finance/payables.blade.php
@@ -89,10 +89,20 @@ function IntegratedTab({ startDate, endDate, account, vendorSearch }) {
     return (
         <div>
             {/* 통계 카드 */}
-            <div className="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
+            <div className="grid grid-cols-2 md:grid-cols-5 gap-4 mb-6">
+                {summary.totalPriorBalance !== 0 && (
+                    <div className="bg-white rounded-xl border border-amber-200 p-5">
+                        <div className="flex items-center justify-between mb-2">
+                            <span className="text-sm text-amber-700">이월잔액</span>
+                            <FileText className="w-5 h-5 text-amber-500" />
+                        </div>
+                        <p className="text-2xl font-bold text-amber-600">{formatCurrency(summary.totalPriorBalance)}원</p>
+                        <p className="text-xs text-gray-400 mt-1">전월까지 누적 잔액</p>
+                    </div>
+                )}
                 <div className="bg-white rounded-xl border border-blue-200 p-5">
                     <div className="flex items-center justify-between mb-2">
-                        <span className="text-sm text-blue-700">발생합계</span>
+                        <span className="text-sm text-blue-700">당기발생</span>
                         <TrendingUp className="w-5 h-5 text-blue-500" />
                     </div>
                     <p className="text-2xl font-bold text-blue-600">{formatCurrency(summary.totalOccurred)}원</p>
@@ -100,7 +110,7 @@ function IntegratedTab({ startDate, endDate, account, vendorSearch }) {
                 </div>
                 <div className="bg-white rounded-xl border border-emerald-200 p-5">
                     <div className="flex items-center justify-between mb-2">
-                        <span className="text-sm text-emerald-700">상계합계</span>
+                        <span className="text-sm text-emerald-700">당기상계</span>
                         <TrendingDown className="w-5 h-5 text-emerald-500" />
                     </div>
                     <p className="text-2xl font-bold text-emerald-600">{formatCurrency(summary.totalOffset)}원</p>
@@ -114,7 +124,7 @@ function IntegratedTab({ startDate, endDate, account, vendorSearch }) {
                     <p className={`text-2xl font-bold ${summary.totalBalance >= 0 ? 'text-rose-600' : 'text-blue-600'}`}>
                         {summary.totalBalance < 0 && '-'}{formatCurrency(Math.abs(summary.totalBalance))}원
                     </p>
-                    <p className="text-xs text-gray-400 mt-1">발생 - 상계</p>
+                    <p className="text-xs text-gray-400 mt-1">이월 + 발생 - 상계</p>
                 </div>
                 <div className="bg-white rounded-xl border border-gray-200 p-5">
                     <div className="flex items-center justify-between mb-2">
@@ -133,8 +143,9 @@ function IntegratedTab({ startDate, endDate, account, vendorSearch }) {
                         <tr>
                             <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">거래처</th>
                             <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">계정</th>
-                            <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">발생액</th>
-                            <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">상계액</th>
+                            <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">이월잔액</th>
+                            <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">당기발생</th>
+                            <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">당기상계</th>
                             <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">잔액</th>
                             <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">건수</th>
                             <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">상세</th>
@@ -142,7 +153,7 @@ function IntegratedTab({ startDate, endDate, account, vendorSearch }) {
                     </thead>
                     <tbody className="divide-y divide-gray-100">
                         {byVendor.length === 0 ? (
-                            <tr><td colSpan="7" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
+                            <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
                         ) : byVendor.map((v, idx) => {
                             const vendorKey = `${v.vendorName}|${v.accountCode}`;
                             const isExpanded = expandedVendor === vendorKey;
@@ -160,6 +171,11 @@ function IntegratedTab({ startDate, endDate, account, vendorSearch }) {
                                                 {v.accountCode === '204' ? '미지급금' : '미지급비용'}
                                             </span>
                                         </td>
+                                        <td className="px-6 py-4 text-sm font-medium text-right">
+                                            <span className={v.priorBalance > 0 ? 'text-amber-600' : v.priorBalance < 0 ? 'text-blue-600' : 'text-gray-300'}>
+                                                {v.priorBalance !== 0 ? `${formatCurrency(v.priorBalance)}원` : '-'}
+                                            </span>
+                                        </td>
                                         <td className="px-6 py-4 text-sm font-medium text-right text-blue-600">{formatCurrency(v.occurred)}원</td>
                                         <td className="px-6 py-4 text-sm font-medium text-right text-emerald-600">{formatCurrency(v.offset)}원</td>
                                         <td className="px-6 py-4 text-sm font-bold text-right">