diff --git a/app/Http/Controllers/Api/Admin/HR/PayrollController.php b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
index 9fc3335c..2ad457f6 100644
--- a/app/Http/Controllers/Api/Admin/HR/PayrollController.php
+++ b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
@@ -749,13 +749,18 @@ public function generateJournalEntry(Request $request): JsonResponse
             ], 422);
         }
 
-        // 기타공제(deductions JSON) 합산 포함
-        $extraDeductionsTotal = 0;
+        // 기타공제(deductions JSON) 항목별 합산
+        $extraDeductionsByName = [];
         foreach ($payrolls as $p) {
             foreach ($p->deductions ?? [] as $d) {
-                $extraDeductionsTotal += (int) ($d['amount'] ?? 0);
+                $name = $d['name'] ?? '기타공제';
+                $amount = (int) ($d['amount'] ?? 0);
+                if ($amount != 0) {
+                    $extraDeductionsByName[$name] = ($extraDeductionsByName[$name] ?? 0) + $amount;
+                }
             }
         }
+        $extraDeductionsTotal = array_sum($extraDeductionsByName);
 
         $sums = (object) [
             'total_gross' => $payrolls->sum('gross_salary'),
@@ -827,10 +832,11 @@ public function generateJournalEntry(Request $request): JsonResponse
             [(int) $sums->total_resident_tax, '강서구청', "{$monthLabel} 지방소득세"],
         ];
 
-        // 기타공제
-        $extraDeductions = (int) $sums->total_extra_deductions;
-        if ($extraDeductions != 0) {
-            $deductionItems[] = [$extraDeductions, '임직원', '기타공제'];
+        // 기타공제 (항목별)
+        foreach ($extraDeductionsByName as $deductionName => $deductionAmount) {
+            if ($deductionAmount != 0) {
+                $deductionItems[] = [$deductionAmount, '임직원', $deductionName];
+            }
         }
 
         // 1. 차변: 801 급여 / 임직원 — 총지급액
diff --git a/app/Http/Controllers/Finance/JournalEntryController.php b/app/Http/Controllers/Finance/JournalEntryController.php
index 69a81698..4b72635d 100644
--- a/app/Http/Controllers/Finance/JournalEntryController.php
+++ b/app/Http/Controllers/Finance/JournalEntryController.php
@@ -149,8 +149,8 @@ public function store(Request $request): JsonResponse
             'lines.*.account_name' => 'required|string|max:100',
             'lines.*.trading_partner_id' => 'nullable|integer',
             'lines.*.trading_partner_name' => 'nullable|string|max:100',
-            'lines.*.debit_amount' => 'required|integer|min:0',
-            'lines.*.credit_amount' => 'required|integer|min:0',
+            'lines.*.debit_amount' => 'required|integer',
+            'lines.*.credit_amount' => 'required|integer',
             'lines.*.description' => 'nullable|string|max:300',
         ]);
 
@@ -265,8 +265,8 @@ public function update(Request $request, int $id): JsonResponse
             'lines.*.account_name' => 'required|string|max:100',
             'lines.*.trading_partner_id' => 'nullable|integer',
             'lines.*.trading_partner_name' => 'nullable|string|max:100',
-            'lines.*.debit_amount' => 'required|integer|min:0',
-            'lines.*.credit_amount' => 'required|integer|min:0',
+            'lines.*.debit_amount' => 'required|integer',
+            'lines.*.credit_amount' => 'required|integer',
             'lines.*.description' => 'nullable|string|max:300',
         ]);
 
@@ -570,8 +570,8 @@ public function storeFromBank(Request $request): JsonResponse
             'lines.*.account_name' => 'required|string|max:100',
             'lines.*.trading_partner_id' => 'nullable|integer',
             'lines.*.trading_partner_name' => 'nullable|string|max:100',
-            'lines.*.debit_amount' => 'required|integer|min:0',
-            'lines.*.credit_amount' => 'required|integer|min:0',
+            'lines.*.debit_amount' => 'required|integer',
+            'lines.*.credit_amount' => 'required|integer',
             'lines.*.description' => 'nullable|string|max:300',
         ]);
 
@@ -1038,8 +1038,8 @@ public function storeFromCard(Request $request): JsonResponse
             'lines.*.account_name' => 'required|string|max:100',
             'lines.*.trading_partner_id' => 'nullable|integer',
             'lines.*.trading_partner_name' => 'nullable|string|max:100',
-            'lines.*.debit_amount' => 'required|integer|min:0',
-            'lines.*.credit_amount' => 'required|integer|min:0',
+            'lines.*.debit_amount' => 'required|integer',
+            'lines.*.credit_amount' => 'required|integer',
             'lines.*.description' => 'nullable|string|max:300',
         ]);
 
diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
index b00c136b..d886a8d9 100644
--- a/resources/views/finance/journal-entries.blade.php
+++ b/resources/views/finance/journal-entries.blade.php
@@ -65,12 +65,16 @@
 const formatCurrency = (num) => num ? Number(num).toLocaleString() : '0';
 const formatInputCurrency = (value) => {
     if (!value && value !== 0) return '';
+    const isNegative = Number(value) < 0;
     const num = String(value).replace(/[^\d]/g, '');
-    return num ? Number(num).toLocaleString() : '';
+    if (!num) return '';
+    return (isNegative ? '-' : '') + Number(num).toLocaleString();
 };
 const parseInputCurrency = (value) => {
+    const isNegative = String(value).includes('-');
     const num = String(value).replace(/[^\d]/g, '');
-    return num ? parseInt(num, 10) : 0;
+    const parsed = num ? parseInt(num, 10) : 0;
+    return isNegative ? -parsed : parsed;
 };
 
 const notify = (message, type = 'info') => {