diff --git a/app/Http/Controllers/Finance/JournalEntryController.php b/app/Http/Controllers/Finance/JournalEntryController.php
new file mode 100644
index 00000000..8464bd1c
--- /dev/null
+++ b/app/Http/Controllers/Finance/JournalEntryController.php
@@ -0,0 +1,355 @@
+<?php
+
+namespace App\Http\Controllers\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\JournalEntry;
+use App\Models\Finance\JournalEntryLine;
+use App\Models\Finance\TradingPartner;
+use App\Models\Barobill\AccountCode;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class JournalEntryController extends Controller
+{
+    /**
+     * 전표 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $query = JournalEntry::forTenant($tenantId)
+            ->with('lines')
+            ->orderByDesc('entry_date')
+            ->orderByDesc('entry_no');
+
+        if ($request->filled('start_date')) {
+            $query->where('entry_date', '>=', $request->start_date);
+        }
+        if ($request->filled('end_date')) {
+            $query->where('entry_date', '<=', $request->end_date);
+        }
+        if ($request->filled('status') && $request->status !== 'all') {
+            $query->where('status', $request->status);
+        }
+        if ($request->filled('search')) {
+            $search = $request->search;
+            $query->where(function ($q) use ($search) {
+                $q->where('entry_no', 'like', "%{$search}%")
+                    ->orWhere('description', 'like', "%{$search}%");
+            });
+        }
+
+        $entries = $query->get();
+
+        $data = $entries->map(function ($entry) {
+            return [
+                'id' => $entry->id,
+                'entry_no' => $entry->entry_no,
+                'entry_date' => $entry->entry_date->format('Y-m-d'),
+                'description' => $entry->description,
+                'total_debit' => $entry->total_debit,
+                'total_credit' => $entry->total_credit,
+                'status' => $entry->status,
+                'created_by_name' => $entry->created_by_name,
+                'lines' => $entry->lines->map(function ($line) {
+                    return [
+                        'id' => $line->id,
+                        'line_no' => $line->line_no,
+                        'dc_type' => $line->dc_type,
+                        'account_code' => $line->account_code,
+                        'account_name' => $line->account_name,
+                        'trading_partner_id' => $line->trading_partner_id,
+                        'trading_partner_name' => $line->trading_partner_name,
+                        'debit_amount' => $line->debit_amount,
+                        'credit_amount' => $line->credit_amount,
+                        'description' => $line->description,
+                    ];
+                }),
+            ];
+        });
+
+        $stats = [
+            'totalCount' => $entries->count(),
+            'totalDebit' => $entries->sum('total_debit'),
+            'totalCredit' => $entries->sum('total_credit'),
+            'draftCount' => $entries->where('status', 'draft')->count(),
+            'confirmedCount' => $entries->where('status', 'confirmed')->count(),
+        ];
+
+        return response()->json([
+            'success' => true,
+            'data' => $data,
+            'stats' => $stats,
+        ]);
+    }
+
+    /**
+     * 전표 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $entry = JournalEntry::forTenant($tenantId)
+            ->with('lines')
+            ->findOrFail($id);
+
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'id' => $entry->id,
+                'entry_no' => $entry->entry_no,
+                'entry_date' => $entry->entry_date->format('Y-m-d'),
+                'entry_type' => $entry->entry_type,
+                'description' => $entry->description,
+                'total_debit' => $entry->total_debit,
+                'total_credit' => $entry->total_credit,
+                'status' => $entry->status,
+                'created_by_name' => $entry->created_by_name,
+                'attachment_note' => $entry->attachment_note,
+                'lines' => $entry->lines->map(function ($line) {
+                    return [
+                        'id' => $line->id,
+                        'line_no' => $line->line_no,
+                        'dc_type' => $line->dc_type,
+                        'account_code' => $line->account_code,
+                        'account_name' => $line->account_name,
+                        'trading_partner_id' => $line->trading_partner_id,
+                        'trading_partner_name' => $line->trading_partner_name,
+                        'debit_amount' => $line->debit_amount,
+                        'credit_amount' => $line->credit_amount,
+                        'description' => $line->description,
+                    ];
+                }),
+            ],
+        ]);
+    }
+
+    /**
+     * 전표 저장
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $request->validate([
+            'entry_date' => 'required|date',
+            'description' => 'nullable|string|max:500',
+            'attachment_note' => 'nullable|string',
+            'lines' => 'required|array|min:2',
+            'lines.*.dc_type' => 'required|in:debit,credit',
+            'lines.*.account_code' => 'required|string|max:10',
+            '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.*.description' => 'nullable|string|max:300',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+        $lines = $request->lines;
+
+        $totalDebit = collect($lines)->sum('debit_amount');
+        $totalCredit = collect($lines)->sum('credit_amount');
+
+        if ($totalDebit !== $totalCredit || $totalDebit === 0) {
+            return response()->json([
+                'success' => false,
+                'message' => '차변합계와 대변합계가 일치해야 하며 0보다 커야 합니다.',
+            ], 422);
+        }
+
+        $entry = DB::transaction(function () use ($tenantId, $request, $lines, $totalDebit, $totalCredit) {
+            $entryNo = JournalEntry::generateEntryNo($tenantId, $request->entry_date);
+
+            $entry = JournalEntry::create([
+                'tenant_id' => $tenantId,
+                'entry_no' => $entryNo,
+                'entry_date' => $request->entry_date,
+                'description' => $request->description,
+                'total_debit' => $totalDebit,
+                'total_credit' => $totalCredit,
+                'status' => 'draft',
+                'created_by_name' => auth()->user()?->name ?? '시스템',
+                'attachment_note' => $request->attachment_note,
+            ]);
+
+            foreach ($lines as $i => $line) {
+                JournalEntryLine::create([
+                    'tenant_id' => $tenantId,
+                    'journal_entry_id' => $entry->id,
+                    'line_no' => $i + 1,
+                    'dc_type' => $line['dc_type'],
+                    'account_code' => $line['account_code'],
+                    'account_name' => $line['account_name'],
+                    'trading_partner_id' => $line['trading_partner_id'] ?? null,
+                    'trading_partner_name' => $line['trading_partner_name'] ?? null,
+                    'debit_amount' => $line['debit_amount'],
+                    'credit_amount' => $line['credit_amount'],
+                    'description' => $line['description'] ?? null,
+                ]);
+            }
+
+            return $entry;
+        });
+
+        return response()->json([
+            'success' => true,
+            'message' => '전표가 저장되었습니다.',
+            'data' => ['id' => $entry->id, 'entry_no' => $entry->entry_no],
+        ]);
+    }
+
+    /**
+     * 전표 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $request->validate([
+            'entry_date' => 'required|date',
+            'description' => 'nullable|string|max:500',
+            'attachment_note' => 'nullable|string',
+            'lines' => 'required|array|min:2',
+            'lines.*.dc_type' => 'required|in:debit,credit',
+            'lines.*.account_code' => 'required|string|max:10',
+            '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.*.description' => 'nullable|string|max:300',
+        ]);
+
+        $tenantId = session('selected_tenant_id', 1);
+        $lines = $request->lines;
+
+        $totalDebit = collect($lines)->sum('debit_amount');
+        $totalCredit = collect($lines)->sum('credit_amount');
+
+        if ($totalDebit !== $totalCredit || $totalDebit === 0) {
+            return response()->json([
+                'success' => false,
+                'message' => '차변합계와 대변합계가 일치해야 하며 0보다 커야 합니다.',
+            ], 422);
+        }
+
+        DB::transaction(function () use ($tenantId, $id, $request, $lines, $totalDebit, $totalCredit) {
+            $entry = JournalEntry::forTenant($tenantId)->findOrFail($id);
+
+            $entry->update([
+                'entry_date' => $request->entry_date,
+                'description' => $request->description,
+                'total_debit' => $totalDebit,
+                'total_credit' => $totalCredit,
+                'attachment_note' => $request->attachment_note,
+            ]);
+
+            // 기존 lines 삭제 후 재생성
+            $entry->lines()->delete();
+
+            foreach ($lines as $i => $line) {
+                JournalEntryLine::create([
+                    'tenant_id' => $tenantId,
+                    'journal_entry_id' => $entry->id,
+                    'line_no' => $i + 1,
+                    'dc_type' => $line['dc_type'],
+                    'account_code' => $line['account_code'],
+                    'account_name' => $line['account_name'],
+                    'trading_partner_id' => $line['trading_partner_id'] ?? null,
+                    'trading_partner_name' => $line['trading_partner_name'] ?? null,
+                    'debit_amount' => $line['debit_amount'],
+                    'credit_amount' => $line['credit_amount'],
+                    'description' => $line['description'] ?? null,
+                ]);
+            }
+        });
+
+        return response()->json([
+            'success' => true,
+            'message' => '전표가 수정되었습니다.',
+        ]);
+    }
+
+    /**
+     * 전표 삭제 (soft delete)
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $entry = JournalEntry::forTenant($tenantId)->findOrFail($id);
+        $entry->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '전표가 삭제되었습니다.',
+        ]);
+    }
+
+    /**
+     * 다음 전표번호 미리보기
+     */
+    public function nextEntryNo(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $date = $request->get('date', date('Y-m-d'));
+        $entryNo = JournalEntry::generateEntryNo($tenantId, $date);
+
+        return response()->json([
+            'success' => true,
+            'entry_no' => $entryNo,
+        ]);
+    }
+
+    /**
+     * 계정과목 목록
+     */
+    public function accountCodes(): JsonResponse
+    {
+        $codes = AccountCode::getActive();
+
+        return response()->json([
+            'success' => true,
+            'data' => $codes->map(function ($code) {
+                return [
+                    'code' => $code->code,
+                    'name' => $code->name,
+                    'category' => $code->category,
+                ];
+            }),
+        ]);
+    }
+
+    /**
+     * 거래처 목록
+     */
+    public function tradingPartners(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $query = TradingPartner::forTenant($tenantId)->active();
+
+        if ($request->filled('search')) {
+            $search = $request->search;
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                    ->orWhere('biz_no', 'like', "%{$search}%");
+            });
+        }
+
+        $partners = $query->orderBy('name')->limit(50)->get();
+
+        return response()->json([
+            'success' => true,
+            'data' => $partners->map(function ($p) {
+                return [
+                    'id' => $p->id,
+                    'name' => $p->name,
+                    'biz_no' => $p->biz_no,
+                    'type' => $p->type,
+                ];
+            }),
+        ]);
+    }
+}
diff --git a/app/Models/Finance/JournalEntry.php b/app/Models/Finance/JournalEntry.php
new file mode 100644
index 00000000..49750433
--- /dev/null
+++ b/app/Models/Finance/JournalEntry.php
@@ -0,0 +1,66 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Illuminate\Support\Facades\DB;
+
+class JournalEntry extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'journal_entries';
+
+    protected $fillable = [
+        'tenant_id',
+        'entry_no',
+        'entry_date',
+        'entry_type',
+        'description',
+        'total_debit',
+        'total_credit',
+        'status',
+        'created_by_name',
+        'attachment_note',
+    ];
+
+    protected $casts = [
+        'entry_date' => 'date',
+        'total_debit' => 'integer',
+        'total_credit' => 'integer',
+    ];
+
+    public function lines()
+    {
+        return $this->hasMany(JournalEntryLine::class)->orderBy('line_no');
+    }
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+
+    /**
+     * 전표번호 자동채번: JE-YYYYMMDD-NNN
+     */
+    public static function generateEntryNo($tenantId, $date)
+    {
+        $dateStr = date('Ymd', strtotime($date));
+        $prefix = "JE-{$dateStr}-";
+
+        $last = static::where('tenant_id', $tenantId)
+            ->where('entry_no', 'like', $prefix . '%')
+            ->lockForUpdate()
+            ->orderByDesc('entry_no')
+            ->value('entry_no');
+
+        if ($last) {
+            $seq = (int) substr($last, -3) + 1;
+        } else {
+            $seq = 1;
+        }
+
+        return $prefix . str_pad($seq, 3, '0', STR_PAD_LEFT);
+    }
+}
diff --git a/app/Models/Finance/JournalEntryLine.php b/app/Models/Finance/JournalEntryLine.php
new file mode 100644
index 00000000..091281c8
--- /dev/null
+++ b/app/Models/Finance/JournalEntryLine.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+
+class JournalEntryLine extends Model
+{
+    protected $table = 'journal_entry_lines';
+
+    protected $fillable = [
+        'tenant_id',
+        'journal_entry_id',
+        'line_no',
+        'dc_type',
+        'account_code',
+        'account_name',
+        'trading_partner_id',
+        'trading_partner_name',
+        'debit_amount',
+        'credit_amount',
+        'description',
+    ];
+
+    protected $casts = [
+        'debit_amount' => 'integer',
+        'credit_amount' => 'integer',
+        'line_no' => 'integer',
+    ];
+
+    public function journalEntry()
+    {
+        return $this->belongsTo(JournalEntry::class);
+    }
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}
diff --git a/database/seeders/JournalEntryMenuSeeder.php b/database/seeders/JournalEntryMenuSeeder.php
new file mode 100644
index 00000000..d6a4cb44
--- /dev/null
+++ b/database/seeders/JournalEntryMenuSeeder.php
@@ -0,0 +1,74 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Commons\Menu;
+use Illuminate\Database\Seeder;
+
+class JournalEntryMenuSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = 1;
+
+        // 일일자금일보 메뉴 찾기
+        $dailyFundMenu = Menu::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('name', '일일자금일보')
+            ->first();
+
+        if (!$dailyFundMenu) {
+            $this->command->error('일일자금일보 메뉴를 찾을 수 없습니다.');
+            return;
+        }
+
+        $parentId = $dailyFundMenu->parent_id;
+
+        // 일반전표입력 메뉴가 이미 있는지 확인
+        $existingMenu = Menu::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('name', '일반전표입력')
+            ->where('parent_id', $parentId)
+            ->first();
+
+        if ($existingMenu) {
+            $this->command->info('일반전표입력 메뉴가 이미 존재합니다.');
+            return;
+        }
+
+        // 일일자금일보 바로 다음 sort_order로 추가
+        $newSortOrder = $dailyFundMenu->sort_order + 1;
+
+        // 기존 메뉴들의 sort_order를 밀어내기
+        Menu::withoutGlobalScopes()
+            ->where('parent_id', $parentId)
+            ->where('tenant_id', $tenantId)
+            ->where('sort_order', '>=', $newSortOrder)
+            ->increment('sort_order');
+
+        $menu = Menu::create([
+            'tenant_id' => $tenantId,
+            'parent_id' => $parentId,
+            'name' => '일반전표입력',
+            'url' => '/finance/journal-entries',
+            'icon' => 'file-text',
+            'sort_order' => $newSortOrder,
+            'is_active' => true,
+        ]);
+
+        $this->command->info("일반전표입력 메뉴 생성: {$menu->url} (sort_order: {$newSortOrder})");
+
+        // 결과 출력
+        $this->command->info('');
+        $this->command->info('=== 같은 그룹 하위 메뉴 ===');
+        $children = Menu::withoutGlobalScopes()
+            ->where('parent_id', $parentId)
+            ->where('tenant_id', $tenantId)
+            ->orderBy('sort_order')
+            ->get(['name', 'url', 'sort_order']);
+
+        foreach ($children as $child) {
+            $this->command->info("{$child->sort_order}. {$child->name} ({$child->url})");
+        }
+    }
+}
diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
new file mode 100644
index 00000000..9f5724c8
--- /dev/null
+++ b/resources/views/finance/journal-entries.blade.php
@@ -0,0 +1,817 @@
+@extends('layouts.app')
+
+@section('title', '일반전표입력')
+
+@push('styles')
+<style>
+    @media print { .no-print { display: none !important; } }
+</style>
+@endpush
+
+@section('content')
+<meta name="csrf-token" content="{{ csrf_token() }}">
+<div id="journal-entries-root"></div>
+@endsection
+
+@push('scripts')
+<script src="https://unpkg.com/react@18/umd/react.development.js?v={{ time() }}"></script>
+<script src="https://unpkg.com/react-dom@18/umd/react-dom.development.js?v={{ time() }}"></script>
+<script src="https://unpkg.com/@babel/standalone/babel.min.js?v={{ time() }}"></script>
+<script src="https://unpkg.com/lucide@latest?v={{ time() }}"></script>
+@verbatim
+<script type="text/babel">
+const { useState, useRef, useEffect, useCallback } = React;
+
+const createIcon = (name) => ({ className = "w-5 h-5", ...props }) => {
+    const ref = useRef(null);
+    useEffect(() => {
+        if (ref.current && lucide.icons[name]) {
+            ref.current.innerHTML = '';
+            const svg = lucide.createElement(lucide.icons[name]);
+            svg.setAttribute('class', className);
+            ref.current.appendChild(svg);
+        }
+    }, [className]);
+    return <span ref={ref} className="inline-flex items-center" {...props} />;
+};
+
+const Plus = createIcon('plus');
+const Search = createIcon('search');
+const FileText = createIcon('file-text');
+const Trash2 = createIcon('trash-2');
+const Save = createIcon('save');
+const ArrowLeft = createIcon('arrow-left');
+const Calendar = createIcon('calendar');
+const X = createIcon('x');
+const Edit = createIcon('edit');
+const CheckCircle = createIcon('check-circle');
+const AlertTriangle = createIcon('alert-triangle');
+const ChevronDown = createIcon('chevron-down');
+
+const CSRF_TOKEN = document.querySelector('meta[name="csrf-token"]')?.getAttribute('content');
+
+const formatCurrency = (num) => num ? Number(num).toLocaleString() : '0';
+const formatInputCurrency = (value) => {
+    if (!value && value !== 0) return '';
+    const num = String(value).replace(/[^\d]/g, '');
+    return num ? Number(num).toLocaleString() : '';
+};
+const parseInputCurrency = (value) => {
+    const num = String(value).replace(/[^\d]/g, '');
+    return num ? parseInt(num, 10) : 0;
+};
+
+// ============================================================
+// AccountCodeSelect (emerald 테마, 검색 가능한 드롭다운)
+// ============================================================
+const AccountCodeSelect = ({ value, onChange, accountCodes }) => {
+    const [isOpen, setIsOpen] = useState(false);
+    const [search, setSearch] = useState('');
+    const [highlightIndex, setHighlightIndex] = useState(-1);
+    const containerRef = useRef(null);
+    const listRef = useRef(null);
+
+    const selectedItem = accountCodes.find(c => c.code === value);
+    const displayText = selectedItem ? `${selectedItem.code} ${selectedItem.name}` : '';
+
+    const filteredCodes = accountCodes.filter(code => {
+        if (!search) return true;
+        const s = search.toLowerCase();
+        return code.code.toLowerCase().includes(s) || code.name.toLowerCase().includes(s);
+    });
+
+    useEffect(() => { setHighlightIndex(-1); }, [search]);
+
+    useEffect(() => {
+        const handleClickOutside = (e) => {
+            if (containerRef.current && !containerRef.current.contains(e.target)) {
+                setIsOpen(false); setSearch(''); setHighlightIndex(-1);
+            }
+        };
+        document.addEventListener('mousedown', handleClickOutside);
+        return () => document.removeEventListener('mousedown', handleClickOutside);
+    }, []);
+
+    const handleSelect = (code) => {
+        onChange(code.code, code.name);
+        setIsOpen(false); setSearch(''); setHighlightIndex(-1);
+    };
+    const handleClear = (e) => { e.stopPropagation(); onChange('', ''); setSearch(''); };
+
+    const handleKeyDown = (e) => {
+        const maxIndex = Math.min(filteredCodes.length, 50) - 1;
+        if (e.key === 'ArrowDown') {
+            e.preventDefault();
+            const ni = highlightIndex < maxIndex ? highlightIndex + 1 : 0;
+            setHighlightIndex(ni);
+            setTimeout(() => { listRef.current?.children[ni]?.scrollIntoView({ block: 'nearest' }); }, 0);
+        } else if (e.key === 'ArrowUp') {
+            e.preventDefault();
+            const ni = highlightIndex > 0 ? highlightIndex - 1 : maxIndex;
+            setHighlightIndex(ni);
+            setTimeout(() => { listRef.current?.children[ni]?.scrollIntoView({ block: 'nearest' }); }, 0);
+        } else if (e.key === 'Enter' && filteredCodes.length > 0) {
+            e.preventDefault();
+            handleSelect(filteredCodes[highlightIndex >= 0 ? highlightIndex : 0]);
+        } else if (e.key === 'Escape') {
+            setIsOpen(false); setSearch(''); setHighlightIndex(-1);
+        }
+    };
+
+    return (
+        <div ref={containerRef} className="relative">
+            <div onClick={() => setIsOpen(!isOpen)}
+                className={`w-full px-2 py-1.5 text-xs border rounded cursor-pointer flex items-center justify-between gap-1 ${isOpen ? 'border-emerald-500 ring-2 ring-emerald-500' : 'border-stone-200'} bg-white`}>
+                <span className={displayText ? 'text-stone-900 truncate' : 'text-stone-400'}>{displayText || '계정과목 선택'}</span>
+                <div className="flex items-center gap-1 flex-shrink-0">
+                    {value && <button onClick={handleClear} className="text-stone-400 hover:text-stone-600">
+                        <svg className="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M6 18L18 6M6 6l12 12" /></svg>
+                    </button>}
+                    <svg className={`w-3 h-3 text-stone-400 transition-transform ${isOpen ? 'rotate-180' : ''}`} fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M19 9l-7 7-7-7" /></svg>
+                </div>
+            </div>
+            {isOpen && (
+                <div className="absolute z-50 mt-1 w-56 bg-white border border-stone-200 rounded-lg shadow-lg">
+                    <div className="p-2 border-b border-stone-100">
+                        <input type="text" value={search} onChange={(e) => setSearch(e.target.value)} onKeyDown={handleKeyDown}
+                            placeholder="코드 또는 이름 검색..." className="w-full px-2 py-1 text-xs border border-stone-200 rounded focus:ring-1 focus:ring-emerald-500 outline-none" autoFocus />
+                    </div>
+                    <div ref={listRef} className="max-h-48 overflow-y-auto">
+                        {filteredCodes.length === 0 ? (
+                            <div className="px-3 py-2 text-xs text-stone-400 text-center">검색 결과 없음</div>
+                        ) : filteredCodes.slice(0, 50).map((code, index) => (
+                            <div key={code.code} onClick={() => handleSelect(code)}
+                                className={`px-3 py-1.5 text-xs cursor-pointer ${index === highlightIndex ? 'bg-emerald-600 text-white font-semibold' : value === code.code ? 'bg-emerald-100 text-emerald-700' : 'text-stone-700 hover:bg-emerald-50'}`}>
+                                <span className={`font-mono ${index === highlightIndex ? 'text-white' : 'text-emerald-600'}`}>{code.code}</span>
+                                <span className="ml-1">{code.name}</span>
+                            </div>
+                        ))}
+                        {filteredCodes.length > 50 && <div className="px-3 py-1 text-xs text-stone-400 text-center border-t">+{filteredCodes.length - 50}개 더 있음</div>}
+                    </div>
+                </div>
+            )}
+        </div>
+    );
+};
+
+// ============================================================
+// TradingPartnerSelect (동일 패턴)
+// ============================================================
+const TradingPartnerSelect = ({ value, valueName, onChange, tradingPartners }) => {
+    const [isOpen, setIsOpen] = useState(false);
+    const [search, setSearch] = useState('');
+    const [highlightIndex, setHighlightIndex] = useState(-1);
+    const containerRef = useRef(null);
+    const listRef = useRef(null);
+
+    const displayText = valueName || '';
+
+    const filteredPartners = tradingPartners.filter(p => {
+        if (!search) return true;
+        const s = search.toLowerCase();
+        return p.name.toLowerCase().includes(s) || (p.biz_no && p.biz_no.includes(search));
+    });
+
+    useEffect(() => { setHighlightIndex(-1); }, [search]);
+    useEffect(() => {
+        const handleClickOutside = (e) => {
+            if (containerRef.current && !containerRef.current.contains(e.target)) {
+                setIsOpen(false); setSearch(''); setHighlightIndex(-1);
+            }
+        };
+        document.addEventListener('mousedown', handleClickOutside);
+        return () => document.removeEventListener('mousedown', handleClickOutside);
+    }, []);
+
+    const handleSelect = (partner) => {
+        onChange(partner.id, partner.name);
+        setIsOpen(false); setSearch(''); setHighlightIndex(-1);
+    };
+    const handleClear = (e) => { e.stopPropagation(); onChange(null, ''); setSearch(''); };
+
+    const handleKeyDown = (e) => {
+        const maxIndex = Math.min(filteredPartners.length, 50) - 1;
+        if (e.key === 'ArrowDown') {
+            e.preventDefault();
+            const ni = highlightIndex < maxIndex ? highlightIndex + 1 : 0;
+            setHighlightIndex(ni);
+            setTimeout(() => { listRef.current?.children[ni]?.scrollIntoView({ block: 'nearest' }); }, 0);
+        } else if (e.key === 'ArrowUp') {
+            e.preventDefault();
+            const ni = highlightIndex > 0 ? highlightIndex - 1 : maxIndex;
+            setHighlightIndex(ni);
+            setTimeout(() => { listRef.current?.children[ni]?.scrollIntoView({ block: 'nearest' }); }, 0);
+        } else if (e.key === 'Enter' && filteredPartners.length > 0) {
+            e.preventDefault();
+            handleSelect(filteredPartners[highlightIndex >= 0 ? highlightIndex : 0]);
+        } else if (e.key === 'Escape') {
+            setIsOpen(false); setSearch(''); setHighlightIndex(-1);
+        }
+    };
+
+    return (
+        <div ref={containerRef} className="relative">
+            <div onClick={() => setIsOpen(!isOpen)}
+                className={`w-full px-2 py-1.5 text-xs border rounded cursor-pointer flex items-center justify-between gap-1 ${isOpen ? 'border-emerald-500 ring-2 ring-emerald-500' : 'border-stone-200'} bg-white`}>
+                <span className={displayText ? 'text-stone-900 truncate' : 'text-stone-400'}>{displayText || '거래처 선택'}</span>
+                <div className="flex items-center gap-1 flex-shrink-0">
+                    {value && <button onClick={handleClear} className="text-stone-400 hover:text-stone-600">
+                        <svg className="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M6 18L18 6M6 6l12 12" /></svg>
+                    </button>}
+                    <svg className={`w-3 h-3 text-stone-400 transition-transform ${isOpen ? 'rotate-180' : ''}`} fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M19 9l-7 7-7-7" /></svg>
+                </div>
+            </div>
+            {isOpen && (
+                <div className="absolute z-50 mt-1 w-56 bg-white border border-stone-200 rounded-lg shadow-lg">
+                    <div className="p-2 border-b border-stone-100">
+                        <input type="text" value={search} onChange={(e) => setSearch(e.target.value)} onKeyDown={handleKeyDown}
+                            placeholder="거래처명 또는 사업자번호 검색..." className="w-full px-2 py-1 text-xs border border-stone-200 rounded focus:ring-1 focus:ring-emerald-500 outline-none" autoFocus />
+                    </div>
+                    <div ref={listRef} className="max-h-48 overflow-y-auto">
+                        {filteredPartners.length === 0 ? (
+                            <div className="px-3 py-2 text-xs text-stone-400 text-center">검색 결과 없음</div>
+                        ) : filteredPartners.slice(0, 50).map((p, index) => (
+                            <div key={p.id} onClick={() => handleSelect(p)}
+                                className={`px-3 py-1.5 text-xs cursor-pointer ${index === highlightIndex ? 'bg-emerald-600 text-white font-semibold' : value === p.id ? 'bg-emerald-100 text-emerald-700' : 'text-stone-700 hover:bg-emerald-50'}`}>
+                                <span className="font-medium">{p.name}</span>
+                                {p.biz_no && <span className={`ml-1 ${index === highlightIndex ? 'text-emerald-100' : 'text-stone-400'}`}>({p.biz_no})</span>}
+                            </div>
+                        ))}
+                        {filteredPartners.length > 50 && <div className="px-3 py-1 text-xs text-stone-400 text-center border-t">+{filteredPartners.length - 50}개 더 있음</div>}
+                    </div>
+                </div>
+            )}
+        </div>
+    );
+};
+
+// ============================================================
+// JournalEntryList
+// ============================================================
+const JournalEntryList = ({ entries, stats, loading, onNew, onSelect, dateRange, setDateRange, searchTerm, setSearchTerm, filterStatus, setFilterStatus, onRefresh }) => {
+    return (
+        <div>
+            {/* 통계 카드 */}
+            <div className="grid grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
+                <div className="bg-white rounded-xl shadow-sm border border-stone-100 p-4">
+                    <div className="flex items-center gap-3">
+                        <div className="p-2 bg-emerald-50 rounded-lg"><FileText className="w-5 h-5 text-emerald-600" /></div>
+                        <div>
+                            <p className="text-xs text-stone-500">전체 전표</p>
+                            <p className="text-lg font-bold text-stone-800">{stats.totalCount || 0}건</p>
+                        </div>
+                    </div>
+                </div>
+                <div className="bg-white rounded-xl shadow-sm border border-stone-100 p-4">
+                    <div className="flex items-center gap-3">
+                        <div className="p-2 bg-blue-50 rounded-lg"><Edit className="w-5 h-5 text-blue-600" /></div>
+                        <div>
+                            <p className="text-xs text-stone-500">임시저장</p>
+                            <p className="text-lg font-bold text-stone-800">{stats.draftCount || 0}건</p>
+                        </div>
+                    </div>
+                </div>
+                <div className="bg-white rounded-xl shadow-sm border border-stone-100 p-4">
+                    <div className="flex items-center gap-3">
+                        <div className="p-2 bg-emerald-50 rounded-lg"><CheckCircle className="w-5 h-5 text-emerald-600" /></div>
+                        <div>
+                            <p className="text-xs text-stone-500">확정</p>
+                            <p className="text-lg font-bold text-stone-800">{stats.confirmedCount || 0}건</p>
+                        </div>
+                    </div>
+                </div>
+                <div className="bg-white rounded-xl shadow-sm border border-stone-100 p-4">
+                    <div className="flex items-center gap-3">
+                        <div className="p-2 bg-amber-50 rounded-lg"><Save className="w-5 h-5 text-amber-600" /></div>
+                        <div>
+                            <p className="text-xs text-stone-500">차변 합계</p>
+                            <p className="text-lg font-bold text-stone-800">{formatCurrency(stats.totalDebit)}</p>
+                        </div>
+                    </div>
+                </div>
+            </div>
+
+            {/* 필터 영역 */}
+            <div className="bg-white rounded-xl shadow-sm border border-stone-100 p-4 mb-4">
+                <div className="flex flex-wrap items-center gap-3">
+                    <div className="flex items-center gap-2">
+                        <input type="date" value={dateRange.start} onChange={(e) => setDateRange(prev => ({ ...prev, start: e.target.value }))}
+                            className="px-3 py-1.5 text-sm border border-stone-200 rounded-lg focus:ring-2 focus:ring-emerald-500 outline-none" />
+                        <span className="text-stone-400">~</span>
+                        <input type="date" value={dateRange.end} onChange={(e) => setDateRange(prev => ({ ...prev, end: e.target.value }))}
+                            className="px-3 py-1.5 text-sm border border-stone-200 rounded-lg focus:ring-2 focus:ring-emerald-500 outline-none" />
+                    </div>
+                    <select value={filterStatus} onChange={(e) => setFilterStatus(e.target.value)}
+                        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="all">전체 상태</option>
+                        <option value="draft">임시저장</option>
+                        <option value="confirmed">확정</option>
+                    </select>
+                    <div className="relative flex-1 min-w-[200px]">
+                        <Search className="w-4 h-4 absolute left-3 top-1/2 -translate-y-1/2 text-stone-400" />
+                        <input type="text" value={searchTerm} onChange={(e) => setSearchTerm(e.target.value)}
+                            placeholder="전표번호, 적요 검색..."
+                            className="w-full pl-9 pr-3 py-1.5 text-sm border border-stone-200 rounded-lg focus:ring-2 focus:ring-emerald-500 outline-none" />
+                    </div>
+                    <button onClick={onRefresh} className="px-4 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-stone-200 transition-colors">조회</button>
+                    <button onClick={onNew} className="px-4 py-1.5 text-sm bg-emerald-600 text-white rounded-lg hover:bg-emerald-700 transition-colors flex items-center gap-1">
+                        <Plus className="w-4 h-4" /> 새 전표
+                    </button>
+                </div>
+            </div>
+
+            {/* 전표 목록 테이블 */}
+            <div className="bg-white rounded-xl shadow-sm border border-stone-100 overflow-hidden">
+                {loading ? (
+                    <div className="p-12 text-center text-stone-400">
+                        <div className="animate-spin w-8 h-8 border-4 border-emerald-200 border-t-emerald-600 rounded-full mx-auto mb-3"></div>
+                        로딩 중...
+                    </div>
+                ) : entries.length === 0 ? (
+                    <div className="p-12 text-center text-stone-400">
+                        <FileText className="w-12 h-12 mx-auto mb-3 text-stone-300" />
+                        <p>등록된 전표가 없습니다.</p>
+                    </div>
+                ) : (
+                    <table className="w-full text-sm">
+                        <thead>
+                            <tr className="bg-stone-50 border-b border-stone-200">
+                                <th className="px-4 py-3 text-left font-medium text-stone-600">전표번호</th>
+                                <th className="px-4 py-3 text-left font-medium text-stone-600">전표일자</th>
+                                <th className="px-4 py-3 text-left font-medium text-stone-600">적요</th>
+                                <th className="px-4 py-3 text-right font-medium text-stone-600">차변합계</th>
+                                <th className="px-4 py-3 text-right font-medium text-stone-600">대변합계</th>
+                                <th className="px-4 py-3 text-center font-medium text-stone-600">상태</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            {entries.map(entry => (
+                                <tr key={entry.id} onClick={() => onSelect(entry)} className="border-b border-stone-100 hover:bg-emerald-50 cursor-pointer transition-colors">
+                                    <td className="px-4 py-3 font-mono text-emerald-600 font-medium">{entry.entry_no}</td>
+                                    <td className="px-4 py-3 text-stone-600">{entry.entry_date}</td>
+                                    <td className="px-4 py-3 text-stone-800 max-w-[300px] truncate">{entry.description || '-'}</td>
+                                    <td className="px-4 py-3 text-right font-medium text-blue-600">{formatCurrency(entry.total_debit)}</td>
+                                    <td className="px-4 py-3 text-right font-medium text-red-600">{formatCurrency(entry.total_credit)}</td>
+                                    <td className="px-4 py-3 text-center">
+                                        <span className={`px-2 py-0.5 rounded-full text-xs font-medium ${entry.status === 'confirmed' ? 'bg-emerald-100 text-emerald-700' : 'bg-amber-100 text-amber-700'}`}>
+                                            {entry.status === 'confirmed' ? '확정' : '임시저장'}
+                                        </span>
+                                    </td>
+                                </tr>
+                            ))}
+                        </tbody>
+                    </table>
+                )}
+            </div>
+        </div>
+    );
+};
+
+// ============================================================
+// JournalEntryForm (이카운트 스타일 분개 입력)
+// ============================================================
+const JournalEntryForm = ({ entry, accountCodes, tradingPartners, onSave, onDelete, onBack, saving }) => {
+    const isEdit = !!entry;
+
+    const emptyLine = () => ({
+        key: Date.now() + Math.random(),
+        dc_type: 'debit',
+        account_code: '',
+        account_name: '',
+        trading_partner_id: null,
+        trading_partner_name: '',
+        debit_amount: 0,
+        credit_amount: 0,
+        description: '',
+    });
+
+    const [formData, setFormData] = useState({
+        entry_date: entry?.entry_date || new Date().toISOString().split('T')[0],
+        description: entry?.description || '',
+        attachment_note: entry?.attachment_note || '',
+    });
+
+    const [lines, setLines] = useState(
+        entry?.lines?.length > 0
+            ? entry.lines.map(l => ({ ...l, key: l.id || Date.now() + Math.random() }))
+            : [{ ...emptyLine(), dc_type: 'debit' }, { ...emptyLine(), dc_type: 'credit' }]
+    );
+
+    const [entryNo, setEntryNo] = useState(entry?.entry_no || '');
+
+    // 새 전표일 때 전표번호 미리보기
+    useEffect(() => {
+        if (!isEdit) {
+            fetch(`/finance/journal-entries/next-entry-no?date=${formData.entry_date}`)
+                .then(r => r.json())
+                .then(d => { if (d.success) setEntryNo(d.entry_no); });
+        }
+    }, [formData.entry_date, isEdit]);
+
+    // 합계 계산
+    const totalDebit = lines.reduce((sum, l) => sum + (parseInt(l.debit_amount) || 0), 0);
+    const totalCredit = lines.reduce((sum, l) => sum + (parseInt(l.credit_amount) || 0), 0);
+    const difference = totalDebit - totalCredit;
+    const isBalanced = totalDebit === totalCredit && totalDebit > 0;
+
+    const addLine = () => setLines([...lines, emptyLine()]);
+
+    const removeLine = (index) => {
+        if (lines.length <= 2) return;
+        setLines(lines.filter((_, i) => i !== index));
+    };
+
+    const updateLine = (index, field, value) => {
+        const updated = [...lines];
+        updated[index] = { ...updated[index], [field]: value };
+
+        // 구분 변경 시 반대쪽 금액 초기화
+        if (field === 'dc_type') {
+            if (value === 'debit') {
+                updated[index].credit_amount = 0;
+            } else {
+                updated[index].debit_amount = 0;
+            }
+        }
+
+        setLines(updated);
+    };
+
+    const handleSubmit = () => {
+        if (!isBalanced) return;
+
+        const payload = {
+            entry_date: formData.entry_date,
+            description: formData.description,
+            attachment_note: formData.attachment_note,
+            lines: lines.map((l, i) => ({
+                dc_type: l.dc_type,
+                account_code: l.account_code,
+                account_name: l.account_name,
+                trading_partner_id: l.trading_partner_id,
+                trading_partner_name: l.trading_partner_name,
+                debit_amount: parseInt(l.debit_amount) || 0,
+                credit_amount: parseInt(l.credit_amount) || 0,
+                description: l.description,
+            })),
+        };
+        onSave(payload);
+    };
+
+    return (
+        <div>
+            {/* 헤더 */}
+            <div className="bg-white rounded-xl shadow-sm border border-stone-100 p-5 mb-4">
+                <div className="flex items-center justify-between mb-4">
+                    <h2 className="text-lg font-bold text-stone-800">{isEdit ? '전표 수정' : '새 전표 입력'}</h2>
+                    <button onClick={onBack} className="text-sm text-stone-500 hover:text-stone-700 flex items-center gap-1">
+                        <ArrowLeft className="w-4 h-4" /> 목록으로
+                    </button>
+                </div>
+                <div className="grid grid-cols-1 md:grid-cols-4 gap-4">
+                    <div>
+                        <label className="block text-xs font-medium text-stone-500 mb-1">전표번호</label>
+                        <input type="text" value={entryNo} readOnly
+                            className="w-full px-3 py-2 text-sm bg-stone-50 border border-stone-200 rounded-lg text-stone-500 font-mono" />
+                    </div>
+                    <div>
+                        <label className="block text-xs font-medium text-stone-500 mb-1">전표일자 <span className="text-red-500">*</span></label>
+                        <input type="date" value={formData.entry_date}
+                            onChange={(e) => setFormData({ ...formData, entry_date: e.target.value })}
+                            className="w-full px-3 py-2 text-sm border border-stone-200 rounded-lg focus:ring-2 focus:ring-emerald-500 outline-none" />
+                    </div>
+                    <div className="md:col-span-2">
+                        <label className="block text-xs font-medium text-stone-500 mb-1">적요</label>
+                        <input type="text" value={formData.description}
+                            onChange={(e) => setFormData({ ...formData, description: e.target.value })}
+                            placeholder="전표 적요를 입력하세요"
+                            className="w-full px-3 py-2 text-sm border border-stone-200 rounded-lg focus:ring-2 focus:ring-emerald-500 outline-none" />
+                    </div>
+                </div>
+            </div>
+
+            {/* 분개 테이블 (이카운트 스타일) */}
+            <div className="bg-white rounded-xl shadow-sm border border-stone-100 overflow-hidden mb-4">
+                <div className="overflow-x-auto">
+                    <table className="w-full text-sm">
+                        <thead>
+                            <tr className="bg-stone-50 border-b border-stone-200">
+                                <th className="px-3 py-2.5 text-center font-medium text-stone-600 w-[80px]">구분</th>
+                                <th className="px-3 py-2.5 text-left font-medium text-stone-600 w-[200px]">계정과목</th>
+                                <th className="px-3 py-2.5 text-left font-medium text-stone-600 w-[180px]">거래처</th>
+                                <th className="px-3 py-2.5 text-right font-medium text-stone-600 w-[140px]">차변</th>
+                                <th className="px-3 py-2.5 text-right font-medium text-stone-600 w-[140px]">대변</th>
+                                <th className="px-3 py-2.5 text-left font-medium text-stone-600">적요</th>
+                                <th className="px-3 py-2.5 text-center font-medium text-stone-600 w-[50px]"></th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            {lines.map((line, index) => (
+                                <tr key={line.key} className="border-b border-stone-100 hover:bg-stone-50">
+                                    {/* 구분 */}
+                                    <td className="px-3 py-2">
+                                        <select value={line.dc_type} onChange={(e) => updateLine(index, 'dc_type', e.target.value)}
+                                            className={`w-full px-2 py-1.5 text-xs border rounded-lg outline-none font-medium ${line.dc_type === 'debit' ? 'bg-blue-50 border-blue-200 text-blue-700' : 'bg-red-50 border-red-200 text-red-700'}`}>
+                                            <option value="debit">차변</option>
+                                            <option value="credit">대변</option>
+                                        </select>
+                                    </td>
+                                    {/* 계정과목 */}
+                                    <td className="px-3 py-2">
+                                        <AccountCodeSelect
+                                            value={line.account_code}
+                                            accountCodes={accountCodes}
+                                            onChange={(code, name) => {
+                                                const updated = [...lines];
+                                                updated[index] = { ...updated[index], account_code: code, account_name: name };
+                                                setLines(updated);
+                                            }}
+                                        />
+                                    </td>
+                                    {/* 거래처 */}
+                                    <td className="px-3 py-2">
+                                        <TradingPartnerSelect
+                                            value={line.trading_partner_id}
+                                            valueName={line.trading_partner_name}
+                                            tradingPartners={tradingPartners}
+                                            onChange={(id, name) => {
+                                                const updated = [...lines];
+                                                updated[index] = { ...updated[index], trading_partner_id: id, trading_partner_name: name };
+                                                setLines(updated);
+                                            }}
+                                        />
+                                    </td>
+                                    {/* 차변 금액 */}
+                                    <td className="px-3 py-2">
+                                        <input type="text"
+                                            value={line.dc_type === 'debit' ? formatInputCurrency(line.debit_amount) : ''}
+                                            onChange={(e) => updateLine(index, 'debit_amount', parseInputCurrency(e.target.value))}
+                                            disabled={line.dc_type !== 'debit'}
+                                            placeholder={line.dc_type === 'debit' ? '금액 입력' : ''}
+                                            className={`w-full px-2 py-1.5 text-xs text-right border rounded-lg outline-none font-medium ${line.dc_type === 'debit' ? 'border-stone-200 focus:ring-2 focus:ring-blue-500 text-blue-700' : 'bg-stone-100 border-stone-100 text-stone-300'}`}
+                                        />
+                                    </td>
+                                    {/* 대변 금액 */}
+                                    <td className="px-3 py-2">
+                                        <input type="text"
+                                            value={line.dc_type === 'credit' ? formatInputCurrency(line.credit_amount) : ''}
+                                            onChange={(e) => updateLine(index, 'credit_amount', parseInputCurrency(e.target.value))}
+                                            disabled={line.dc_type !== 'credit'}
+                                            placeholder={line.dc_type === 'credit' ? '금액 입력' : ''}
+                                            className={`w-full px-2 py-1.5 text-xs text-right border rounded-lg outline-none font-medium ${line.dc_type === 'credit' ? 'border-stone-200 focus:ring-2 focus:ring-red-500 text-red-700' : 'bg-stone-100 border-stone-100 text-stone-300'}`}
+                                        />
+                                    </td>
+                                    {/* 적요 */}
+                                    <td className="px-3 py-2">
+                                        <input type="text" value={line.description || ''}
+                                            onChange={(e) => updateLine(index, 'description', e.target.value)}
+                                            placeholder="적요"
+                                            className="w-full px-2 py-1.5 text-xs border border-stone-200 rounded-lg focus:ring-2 focus:ring-emerald-500 outline-none"
+                                        />
+                                    </td>
+                                    {/* 삭제 */}
+                                    <td className="px-3 py-2 text-center">
+                                        <button onClick={() => removeLine(index)}
+                                            disabled={lines.length <= 2}
+                                            className={`p-1 rounded ${lines.length <= 2 ? 'text-stone-200 cursor-not-allowed' : 'text-stone-400 hover:text-red-500 hover:bg-red-50'}`}>
+                                            <Trash2 className="w-4 h-4" />
+                                        </button>
+                                    </td>
+                                </tr>
+                            ))}
+                        </tbody>
+                        {/* 합계 행 */}
+                        <tfoot>
+                            <tr className="bg-stone-50 border-t-2 border-stone-300">
+                                <td colSpan={3} className="px-3 py-3">
+                                    <button onClick={addLine} className="text-xs text-emerald-600 hover:text-emerald-700 font-medium flex items-center gap-1">
+                                        <Plus className="w-3.5 h-3.5" /> 행 추가
+                                    </button>
+                                </td>
+                                <td className="px-3 py-3 text-right">
+                                    <span className="text-xs text-stone-500">차변 합계</span>
+                                    <p className="font-bold text-blue-700">{formatCurrency(totalDebit)}</p>
+                                </td>
+                                <td className="px-3 py-3 text-right">
+                                    <span className="text-xs text-stone-500">대변 합계</span>
+                                    <p className="font-bold text-red-700">{formatCurrency(totalCredit)}</p>
+                                </td>
+                                <td colSpan={2} className="px-3 py-3">
+                                    {difference !== 0 ? (
+                                        <div className="flex items-center gap-1 text-xs text-red-600 font-medium">
+                                            <AlertTriangle className="w-3.5 h-3.5" />
+                                            차이: {formatCurrency(Math.abs(difference))}
+                                            ({difference > 0 ? '차변 초과' : '대변 초과'})
+                                        </div>
+                                    ) : totalDebit > 0 ? (
+                                        <div className="flex items-center gap-1 text-xs text-emerald-600 font-medium">
+                                            <CheckCircle className="w-3.5 h-3.5" /> 대차 균형
+                                        </div>
+                                    ) : null}
+                                </td>
+                            </tr>
+                        </tfoot>
+                    </table>
+                </div>
+            </div>
+
+            {/* 첨부메모 */}
+            <div className="bg-white rounded-xl shadow-sm border border-stone-100 p-5 mb-4">
+                <label className="block text-xs font-medium text-stone-500 mb-1">첨부 메모</label>
+                <textarea value={formData.attachment_note}
+                    onChange={(e) => setFormData({ ...formData, attachment_note: e.target.value })}
+                    placeholder="추가 메모사항을 입력하세요"
+                    rows={2}
+                    className="w-full px-3 py-2 text-sm border border-stone-200 rounded-lg focus:ring-2 focus:ring-emerald-500 outline-none resize-none"
+                />
+            </div>
+
+            {/* 하단 버튼 */}
+            <div className="flex items-center justify-between">
+                <div>
+                    {isEdit && (
+                        <button onClick={onDelete}
+                            className="px-4 py-2 text-sm text-red-600 bg-red-50 rounded-lg hover:bg-red-100 transition-colors flex items-center gap-1">
+                            <Trash2 className="w-4 h-4" /> 삭제
+                        </button>
+                    )}
+                </div>
+                <div className="flex items-center gap-3">
+                    <button onClick={onBack} className="px-4 py-2 text-sm text-stone-600 bg-stone-100 rounded-lg hover:bg-stone-200 transition-colors">
+                        취소
+                    </button>
+                    <button onClick={handleSubmit}
+                        disabled={!isBalanced || saving}
+                        className={`px-6 py-2 text-sm font-medium rounded-lg flex items-center gap-1 transition-colors ${isBalanced && !saving ? 'bg-emerald-600 text-white hover:bg-emerald-700' : 'bg-stone-200 text-stone-400 cursor-not-allowed'}`}>
+                        <Save className="w-4 h-4" /> {saving ? '저장 중...' : isEdit ? '수정' : '저장'}
+                    </button>
+                </div>
+            </div>
+        </div>
+    );
+};
+
+// ============================================================
+// App (최상위)
+// ============================================================
+function App() {
+    const [viewMode, setViewMode] = useState('list');
+    const [entries, setEntries] = useState([]);
+    const [loading, setLoading] = useState(false);
+    const [saving, setSaving] = useState(false);
+    const [stats, setStats] = useState({});
+    const [selectedEntry, setSelectedEntry] = useState(null);
+    const [accountCodes, setAccountCodes] = useState([]);
+    const [tradingPartners, setTradingPartners] = useState([]);
+
+    const [searchTerm, setSearchTerm] = useState('');
+    const [filterStatus, setFilterStatus] = useState('all');
+    const [dateRange, setDateRange] = useState({
+        start: new Date(new Date().setDate(new Date().getDate() - 30)).toISOString().split('T')[0],
+        end: new Date().toISOString().split('T')[0],
+    });
+
+    const fetchEntries = async () => {
+        setLoading(true);
+        try {
+            const params = new URLSearchParams({
+                start_date: dateRange.start,
+                end_date: dateRange.end,
+                status: filterStatus,
+                search: searchTerm,
+            });
+            const res = await fetch(`/finance/journal-entries/list?${params}`);
+            const data = await res.json();
+            if (data.success) {
+                setEntries(data.data);
+                setStats(data.stats);
+            }
+        } catch (err) {
+            console.error('전표 목록 조회 실패:', err);
+        } finally {
+            setLoading(false);
+        }
+    };
+
+    const fetchMasterData = async () => {
+        try {
+            const [acRes, tpRes] = await Promise.all([
+                fetch('/finance/journal-entries/account-codes'),
+                fetch('/finance/journal-entries/trading-partners'),
+            ]);
+            const acData = await acRes.json();
+            const tpData = await tpRes.json();
+            if (acData.success) setAccountCodes(acData.data);
+            if (tpData.success) setTradingPartners(tpData.data);
+        } catch (err) {
+            console.error('마스터 데이터 로딩 실패:', err);
+        }
+    };
+
+    useEffect(() => { fetchEntries(); fetchMasterData(); }, []);
+
+    const handleNew = () => {
+        setSelectedEntry(null);
+        setViewMode('form');
+    };
+
+    const handleSelect = (entry) => {
+        setSelectedEntry(entry);
+        setViewMode('form');
+    };
+
+    const handleSave = async (payload) => {
+        setSaving(true);
+        try {
+            const isEdit = !!selectedEntry;
+            const url = isEdit ? `/finance/journal-entries/${selectedEntry.id}` : '/finance/journal-entries/store';
+            const method = isEdit ? 'PUT' : 'POST';
+
+            const res = await fetch(url, {
+                method,
+                headers: { 'Content-Type': 'application/json', 'X-CSRF-TOKEN': CSRF_TOKEN },
+                body: JSON.stringify(payload),
+            });
+            const data = await res.json();
+
+            if (data.success) {
+                alert(data.message);
+                setViewMode('list');
+                fetchEntries();
+            } else {
+                alert(data.message || '저장에 실패했습니다.');
+            }
+        } catch (err) {
+            console.error('저장 실패:', err);
+            alert('저장 중 오류가 발생했습니다.');
+        } finally {
+            setSaving(false);
+        }
+    };
+
+    const handleDelete = async () => {
+        if (!selectedEntry || !confirm('정말 삭제하시겠습니까?')) return;
+        try {
+            const res = await fetch(`/finance/journal-entries/${selectedEntry.id}`, {
+                method: 'DELETE',
+                headers: { 'X-CSRF-TOKEN': CSRF_TOKEN },
+            });
+            const data = await res.json();
+            if (data.success) {
+                alert(data.message);
+                setViewMode('list');
+                fetchEntries();
+            }
+        } catch (err) {
+            alert('삭제 중 오류가 발생했습니다.');
+        }
+    };
+
+    const handleBack = () => {
+        setViewMode('list');
+        setSelectedEntry(null);
+    };
+
+    return (
+        <div className="max-w-7xl mx-auto">
+            {/* 페이지 헤더 */}
+            <div className="mb-6">
+                <h1 className="text-2xl font-bold text-stone-800">일반전표입력</h1>
+                <p className="text-sm text-stone-500 mt-1">차변/대변 분개 전표를 등록하고 관리합니다</p>
+            </div>
+
+            {viewMode === 'list' ? (
+                <JournalEntryList
+                    entries={entries}
+                    stats={stats}
+                    loading={loading}
+                    onNew={handleNew}
+                    onSelect={handleSelect}
+                    dateRange={dateRange}
+                    setDateRange={setDateRange}
+                    searchTerm={searchTerm}
+                    setSearchTerm={setSearchTerm}
+                    filterStatus={filterStatus}
+                    setFilterStatus={setFilterStatus}
+                    onRefresh={fetchEntries}
+                />
+            ) : (
+                <JournalEntryForm
+                    entry={selectedEntry}
+                    accountCodes={accountCodes}
+                    tradingPartners={tradingPartners}
+                    onSave={handleSave}
+                    onDelete={handleDelete}
+                    onBack={handleBack}
+                    saving={saving}
+                />
+            )}
+        </div>
+    );
+}
+
+const root = ReactDOM.createRoot(document.getElementById('journal-entries-root'));
+root.render(<App />);
+</script>
+@endverbatim
+@endpush
diff --git a/routes/web.php b/routes/web.php
index 24995a64..425fac18 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -769,6 +769,25 @@
         Route::post('/memo', [\App\Http\Controllers\Finance\DailyFundController::class, 'saveMemo'])->name('memo');
     });
 
+    // 일반전표입력
+    Route::get('/journal-entries', function () {
+        if (request()->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('finance.journal-entries'));
+        }
+        return view('finance.journal-entries');
+    })->name('journal-entries');
+
+    Route::prefix('journal-entries')->name('journal-entries.')->group(function () {
+        Route::get('/list', [\App\Http\Controllers\Finance\JournalEntryController::class, 'index'])->name('list');
+        Route::get('/next-entry-no', [\App\Http\Controllers\Finance\JournalEntryController::class, 'nextEntryNo'])->name('next-entry-no');
+        Route::get('/account-codes', [\App\Http\Controllers\Finance\JournalEntryController::class, 'accountCodes'])->name('account-codes');
+        Route::get('/trading-partners', [\App\Http\Controllers\Finance\JournalEntryController::class, 'tradingPartners'])->name('trading-partners');
+        Route::get('/{id}', [\App\Http\Controllers\Finance\JournalEntryController::class, 'show'])->name('show');
+        Route::post('/store', [\App\Http\Controllers\Finance\JournalEntryController::class, 'store'])->name('store');
+        Route::put('/{id}', [\App\Http\Controllers\Finance\JournalEntryController::class, 'update'])->name('update');
+        Route::delete('/{id}', [\App\Http\Controllers\Finance\JournalEntryController::class, 'destroy'])->name('destroy');
+    });
+
     // 카드관리
     Route::get('/corporate-cards', function () {
         if (request()->header('HX-Request')) {