diff --git a/app/Http/Controllers/Finance/JournalEntryController.php b/app/Http/Controllers/Finance/JournalEntryController.php
index cc1417e0..313dd826 100644
--- a/app/Http/Controllers/Finance/JournalEntryController.php
+++ b/app/Http/Controllers/Finance/JournalEntryController.php
@@ -378,40 +378,51 @@ public function bankTransactions(Request $request): JsonResponse
             $endDate = $request->input('endDate', date('Ymd'));
             $accountNum = $request->input('accountNum', '');
 
-            // barobill_bank_transactions 테이블에서 직접 조회
-            // 같은 거래가 수동/API로 중복 저장된 경우 API(is_manual=false) 레코드 우선 사용
-            // API 레코드의 balance가 바로빌에서 제공한 정확한 은행 잔액
+            // barobill_bank_transactions 테이블에서 직접 조회 (중복 제거)
+            $normalizedAccNum = !empty($accountNum) ? str_replace('-', '', $accountNum) : null;
+
             $dedupQuery = BankTransaction::where('tenant_id', $tenantId)
                 ->whereBetween('trans_date', [$startDate, $endDate]);
 
-            if (!empty($accountNum)) {
-                $dedupQuery->where('bank_account_num', str_replace('-', '', $accountNum));
+            if ($normalizedAccNum) {
+                $dedupQuery->where('bank_account_num', $normalizedAccNum);
             }
 
             $latestIds = $dedupQuery
-                ->selectRaw('MAX(CASE WHEN COALESCE(is_manual, 0) = 0 THEN id END) as api_id, MAX(id) as fallback_id')
+                ->selectRaw('MAX(id) as id')
                 ->groupBy('bank_account_num', 'trans_dt', 'deposit', 'withdraw')
-                ->get()
-                ->map(fn($row) => $row->api_id ?? $row->fallback_id)
-                ->filter()
-                ->values();
+                ->pluck('id');
 
             $transactions = BankTransaction::whereIn('id', $latestIds)
-                ->orderByDesc('trans_date')
-                ->orderByDesc('trans_time')
+                ->orderBy('trans_date')
+                ->orderBy('trans_time')
                 ->get();
 
-            // 로그 데이터 변환
-            $logs = $transactions->map(function ($tx) {
-                return [
+            // 계좌별 이전 기간 잔액 조회 후 running balance 재계산
+            $prevBalances = $this->getPreviousBalances($tenantId, $startDate, $normalizedAccNum);
+
+            // 로그 데이터 변환 (시간순 ASC로 running balance 계산)
+            $logs = [];
+            $accountBalances = $prevBalances; // 계좌별 현재 잔액 추적
+            foreach ($transactions as $tx) {
+                $accNum = $tx->bank_account_num;
+                $deposit = (int) $tx->deposit;
+                $withdraw = (int) $tx->withdraw;
+
+                // running balance 계산
+                $prevBal = $accountBalances[$accNum] ?? 0;
+                $newBal = $prevBal + $deposit - $withdraw;
+                $accountBalances[$accNum] = $newBal;
+
+                $logs[] = [
                     'uniqueKey' => $tx->unique_key,
                     'transDate' => $tx->trans_date,
                     'transTime' => $tx->trans_time,
-                    'bankAccountNum' => $tx->bank_account_num,
+                    'bankAccountNum' => $accNum,
                     'bankName' => $tx->bank_name,
-                    'deposit' => (int) $tx->deposit,
-                    'withdraw' => (int) $tx->withdraw,
-                    'balance' => (int) $tx->balance,
+                    'deposit' => $deposit,
+                    'withdraw' => $withdraw,
+                    'balance' => $newBal,
                     'summary' => $tx->summary,
                     'cast' => $tx->cast,
                     'memo' => $tx->memo,
@@ -420,7 +431,9 @@ public function bankTransactions(Request $request): JsonResponse
                     'accountName' => $tx->account_name,
                     'isManual' => $tx->is_manual,
                 ];
-            })->toArray();
+            }
+            // 최신순 정렬 (DESC)
+            $logs = array_reverse($logs);
 
             // 각 거래의 uniqueKey 수집
             $uniqueKeys = array_column($logs, 'uniqueKey');
@@ -650,6 +663,50 @@ public function deleteBankJournal(int $id): JsonResponse
         ]);
     }
 
+    /**
+     * 조회기간 이전의 계좌별 잔액 계산
+     * EaccountController::findBaseBalance() 패턴을 계좌별로 확장
+     */
+    private function getPreviousBalances(int $tenantId, string $startDate, ?string $accountNum): array
+    {
+        $query = BankTransaction::where('tenant_id', $tenantId)
+            ->where('trans_date', '<', $startDate);
+
+        if ($accountNum) {
+            $query->where('bank_account_num', $accountNum);
+        }
+
+        // 중복 제거 (bankTransactions와 동일 기준)
+        $latestIds = (clone $query)
+            ->selectRaw('MAX(id) as id')
+            ->groupBy('bank_account_num', 'trans_dt', 'deposit', 'withdraw')
+            ->pluck('id');
+
+        if ($latestIds->isEmpty()) {
+            return [];
+        }
+
+        $transactions = BankTransaction::whereIn('id', $latestIds)
+            ->orderBy('trans_date')
+            ->orderBy('trans_time')
+            ->get();
+
+        $balances = [];
+        foreach ($transactions as $tx) {
+            $accNum = $tx->bank_account_num;
+            if (!$tx->is_manual && (float) $tx->balance != 0) {
+                // API 데이터: 바로빌이 제공한 잔액을 앵커로 사용
+                $balances[$accNum] = (float) $tx->balance;
+            } else {
+                // 수동입력 또는 잔액 0: 이전 잔액에서 입출금 계산
+                $prev = $balances[$accNum] ?? 0;
+                $balances[$accNum] = $prev + (float) $tx->deposit - (float) $tx->withdraw;
+            }
+        }
+
+        return $balances;
+    }
+
     /**
      * 계정과목 전체 목록 (활성/비활성 포함)
      */