diff --git a/app/Http/Controllers/Finance/JournalEntryController.php b/app/Http/Controllers/Finance/JournalEntryController.php
index 3c55342e..cd03b184 100644
--- a/app/Http/Controllers/Finance/JournalEntryController.php
+++ b/app/Http/Controllers/Finance/JournalEntryController.php
@@ -3,7 +3,7 @@
 namespace App\Http\Controllers\Finance;
 
 use App\Http\Controllers\Controller;
-use App\Http\Controllers\Barobill\EaccountController;
+use App\Models\Barobill\BankTransaction;
 use App\Models\Finance\JournalEntry;
 use App\Models\Finance\JournalEntryLine;
 use App\Models\Finance\TradingPartner;
@@ -367,23 +367,48 @@ public function tradingPartners(Request $request): JsonResponse
     // ================================================================
 
     /**
-     * 은행거래 목록 조회 (EaccountController 재사용 + 분개상태 병합)
+     * 은행거래 목록 조회 (DB 직접 조회 + 분개상태 병합)
      */
     public function bankTransactions(Request $request): JsonResponse
     {
         try {
             $tenantId = session('selected_tenant_id', 1);
+            $startDate = $request->input('startDate', date('Ymd'));
+            $endDate = $request->input('endDate', date('Ymd'));
+            $accountNum = $request->input('accountNum', '');
 
-            // EaccountController의 transactions 메서드 호출하여 은행거래 조회
-            $eaccountController = app(EaccountController::class);
-            $transResponse = $eaccountController->transactions($request);
-            $transData = json_decode($transResponse->getContent(), true);
+            // barobill_bank_transactions 테이블에서 직접 조회
+            $query = BankTransaction::where('tenant_id', $tenantId)
+                ->whereBetween('trans_date', [$startDate, $endDate])
+                ->orderByDesc('trans_date')
+                ->orderByDesc('trans_time');
 
-            if (!($transData['success'] ?? false)) {
-                return response()->json($transData);
+            if (!empty($accountNum)) {
+                $query->where('bank_account_num', str_replace('-', '', $accountNum));
             }
 
-            $logs = $transData['data']['logs'] ?? [];
+            $transactions = $query->get();
+
+            // 로그 데이터 변환
+            $logs = $transactions->map(function ($tx) {
+                return [
+                    'uniqueKey' => $tx->unique_key,
+                    'transDate' => $tx->trans_date,
+                    'transTime' => $tx->trans_time,
+                    'bankAccountNum' => $tx->bank_account_num,
+                    'bankName' => $tx->bank_name,
+                    'deposit' => (int) $tx->deposit,
+                    'withdraw' => (int) $tx->withdraw,
+                    'balance' => (int) $tx->balance,
+                    'summary' => $tx->summary,
+                    'cast' => $tx->cast,
+                    'memo' => $tx->memo,
+                    'transOffice' => $tx->trans_office,
+                    'accountCode' => $tx->account_code,
+                    'accountName' => $tx->account_name,
+                    'isManual' => $tx->is_manual,
+                ];
+            })->toArray();
 
             // 각 거래의 uniqueKey 수집
             $uniqueKeys = array_column($logs, 'uniqueKey');
@@ -414,17 +439,35 @@ public function bankTransactions(Request $request): JsonResponse
             }
             unset($log);
 
-            // 분개 통계
-            $journaledCount = count($journaledKeys);
+            // 통계
             $totalCount = count($logs);
+            $depositSum = array_sum(array_column($logs, 'deposit'));
+            $withdrawSum = array_sum(array_column($logs, 'withdraw'));
+            $journaledCount = count($journaledKeys);
 
-            $transData['data']['logs'] = $logs;
-            $transData['data']['journalStats'] = [
-                'journaledCount' => $journaledCount,
-                'unjournaledCount' => $totalCount - $journaledCount,
-            ];
+            // 계좌 목록 (드롭다운용)
+            $accounts = BankTransaction::where('tenant_id', $tenantId)
+                ->select('bank_account_num', 'bank_name')
+                ->distinct()
+                ->get()
+                ->toArray();
 
-            return response()->json($transData);
+            return response()->json([
+                'success' => true,
+                'data' => [
+                    'logs' => $logs,
+                    'accounts' => $accounts,
+                    'summary' => [
+                        'totalCount' => $totalCount,
+                        'depositSum' => $depositSum,
+                        'withdrawSum' => $withdrawSum,
+                    ],
+                    'journalStats' => [
+                        'journaledCount' => $journaledCount,
+                        'unjournaledCount' => $totalCount - $journaledCount,
+                    ],
+                ],
+            ]);
         } catch (\Throwable $e) {
             Log::error('은행거래 목록 조회 오류: ' . $e->getMessage());
             return response()->json([
diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
index 1618355f..f6f3d886 100644
--- a/resources/views/finance/journal-entries.blade.php
+++ b/resources/views/finance/journal-entries.blade.php
@@ -390,14 +390,6 @@ className={`px-3 py-1.5 text-xs cursor-pointer ${index === highlightIndex ? 'bg-
     const [showModal, setShowModal] = useState(false);
     const [modalTransaction, setModalTransaction] = useState(null);
 
-    // 계좌 목록 조회
-    useEffect(() => {
-        fetch('/barobill/eaccount/accounts?availOnly=0')
-            .then(r => r.json())
-            .then(d => { if (d.success) setAccounts(d.accounts || []); })
-            .catch(() => {});
-    }, []);
-
     const fetchTransactions = async () => {
         setLoading(true);
         try {
@@ -413,6 +405,7 @@ className={`px-3 py-1.5 text-xs cursor-pointer ${index === highlightIndex ? 'bg-
                 setTransactions(data.data?.logs || []);
                 setSummary(data.data?.summary || {});
                 setJournalStats(data.data?.journalStats || {});
+                if (data.data?.accounts) setAccounts(data.data.accounts);
             } else {
                 notify(data.error || data.message || '조회 실패', 'error');
                 setTransactions([]);
@@ -474,8 +467,8 @@ className="px-3 py-1.5 text-sm border border-stone-200 rounded-lg focus:ring-2 f
                         className="px-3 py-1.5 text-sm border border-stone-200 rounded-lg focus:ring-2 focus:ring-emerald-500 outline-none">
                         <option value="">전체 계좌</option>
                         {accounts.map(a => (
-                            <option key={a.bankAccountNum} value={a.bankAccountNum}>
-                                {a.bankName} {a.bankAccountNum}
+                            <option key={a.bank_account_num} value={a.bank_account_num}>
+                                {a.bank_name} {a.bank_account_num}
                             </option>
                         ))}
                     </select>