diff --git a/app/Http/Controllers/Barobill/EaccountController.php b/app/Http/Controllers/Barobill/EaccountController.php
index b3d81894..1edc6e93 100644
--- a/app/Http/Controllers/Barobill/EaccountController.php
+++ b/app/Http/Controllers/Barobill/EaccountController.php
@@ -584,12 +584,11 @@ private function getBankName(string $code): string
     }
 
     /**
-     * 계정과목 목록 조회
+     * 계정과목 목록 조회 (글로벌 데이터)
      */
     public function accountCodes(): JsonResponse
     {
-        $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
-        $codes = AccountCode::getActiveByTenant($tenantId);
+        $codes = AccountCode::getActive();
 
         return response()->json([
             'success' => true,
@@ -603,15 +602,11 @@ public function accountCodes(): JsonResponse
     }
 
     /**
-     * 전체 계정과목 목록 조회 (설정용, 비활성 포함)
+     * 전체 계정과목 목록 조회 (설정용, 비활성 포함, 글로벌 데이터)
      */
     public function accountCodesAll(): JsonResponse
     {
-        $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
-        $codes = AccountCode::where('tenant_id', $tenantId)
-            ->orderBy('sort_order')
-            ->orderBy('code')
-            ->get();
+        $codes = AccountCode::getAll();
 
         return response()->json([
             'success' => true,
@@ -620,23 +615,19 @@ public function accountCodesAll(): JsonResponse
     }
 
     /**
-     * 계정과목 추가
+     * 계정과목 추가 (글로벌 데이터)
      */
     public function accountCodeStore(Request $request): JsonResponse
     {
         try {
-            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
-
             $validated = $request->validate([
                 'code' => 'required|string|max:10',
                 'name' => 'required|string|max:100',
                 'category' => 'nullable|string|max:50',
             ]);
 
-            // 중복 체크
-            $exists = AccountCode::where('tenant_id', $tenantId)
-                ->where('code', $validated['code'])
-                ->exists();
+            // 중복 체크 (글로벌)
+            $exists = AccountCode::where('code', $validated['code'])->exists();
 
             if ($exists) {
                 return response()->json([
@@ -645,10 +636,10 @@ public function accountCodeStore(Request $request): JsonResponse
                 ], 422);
             }
 
-            $maxSort = AccountCode::where('tenant_id', $tenantId)->max('sort_order') ?? 0;
+            $maxSort = AccountCode::max('sort_order') ?? 0;
 
             $accountCode = AccountCode::create([
-                'tenant_id' => $tenantId,
+                'tenant_id' => self::HEADQUARTERS_TENANT_ID, // 글로벌 데이터는 기본 테넌트에 저장
                 'code' => $validated['code'],
                 'name' => $validated['name'],
                 'category' => $validated['category'] ?? null,
@@ -670,16 +661,12 @@ public function accountCodeStore(Request $request): JsonResponse
     }
 
     /**
-     * 계정과목 수정
+     * 계정과목 수정 (글로벌 데이터)
      */
     public function accountCodeUpdate(Request $request, int $id): JsonResponse
     {
         try {
-            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
-
-            $accountCode = AccountCode::where('tenant_id', $tenantId)
-                ->where('id', $id)
-                ->first();
+            $accountCode = AccountCode::find($id);
 
             if (!$accountCode) {
                 return response()->json([
@@ -695,10 +682,9 @@ public function accountCodeUpdate(Request $request, int $id): JsonResponse
                 'is_active' => 'sometimes|boolean',
             ]);
 
-            // 코드 변경 시 중복 체크
+            // 코드 변경 시 중복 체크 (글로벌)
             if (isset($validated['code']) && $validated['code'] !== $accountCode->code) {
-                $exists = AccountCode::where('tenant_id', $tenantId)
-                    ->where('code', $validated['code'])
+                $exists = AccountCode::where('code', $validated['code'])
                     ->where('id', '!=', $id)
                     ->exists();
 
@@ -726,16 +712,12 @@ public function accountCodeUpdate(Request $request, int $id): JsonResponse
     }
 
     /**
-     * 계정과목 삭제
+     * 계정과목 삭제 (글로벌 데이터)
      */
     public function accountCodeDestroy(int $id): JsonResponse
     {
         try {
-            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
-
-            $accountCode = AccountCode::where('tenant_id', $tenantId)
-                ->where('id', $id)
-                ->first();
+            $accountCode = AccountCode::find($id);
 
             if (!$accountCode) {
                 return response()->json([
diff --git a/app/Models/Barobill/AccountCode.php b/app/Models/Barobill/AccountCode.php
index aafa2c7d..7c295872 100644
--- a/app/Models/Barobill/AccountCode.php
+++ b/app/Models/Barobill/AccountCode.php
@@ -36,14 +36,31 @@ public function tenant(): BelongsTo
     }
 
     /**
-     * 테넌트별 활성 계정과목 조회
+     * 테넌트별 활성 계정과목 조회 (하위 호환용)
      */
     public static function getActiveByTenant(int $tenantId)
     {
-        return self::where('tenant_id', $tenantId)
-            ->where('is_active', true)
+        return self::getActive();
+    }
+
+    /**
+     * 전체 활성 계정과목 조회 (글로벌)
+     */
+    public static function getActive()
+    {
+        return self::where('is_active', true)
             ->orderBy('sort_order')
             ->orderBy('code')
             ->get();
     }
+
+    /**
+     * 전체 계정과목 조회 (글로벌)
+     */
+    public static function getAll()
+    {
+        return self::orderBy('sort_order')
+            ->orderBy('code')
+            ->get();
+    }
 }