diff --git a/app/Http/Controllers/Barobill/EaccountController.php b/app/Http/Controllers/Barobill/EaccountController.php
index 7075fc72..266d5102 100644
--- a/app/Http/Controllers/Barobill/EaccountController.php
+++ b/app/Http/Controllers/Barobill/EaccountController.php
@@ -249,28 +249,42 @@ public function latestBalances(Request $request): JsonResponse
         try {
             $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
 
-            // 각 계좌의 가장 최근 거래에서 잔액 조회
-            $balances = BankTransaction::where('tenant_id', $tenantId)
-                ->select('bank_account_num', 'bank_name', 'balance', 'trans_date', 'trans_time')
-                ->whereIn('id', function ($query) use ($tenantId) {
-                    $query->select(DB::raw('MAX(id)'))
-                        ->from('barobill_bank_transactions')
-                        ->where('tenant_id', $tenantId)
-                        ->groupBy('bank_account_num');
-                })
+            // 전체 거래를 한번에 조회 (계좌별 → 시간순)
+            $allTransactions = BankTransaction::where('tenant_id', $tenantId)
+                ->select('bank_account_num', 'bank_name', 'balance', 'deposit', 'withdraw', 'trans_date', 'trans_time', 'is_manual')
+                ->orderBy('bank_account_num')
+                ->orderBy('trans_date', 'asc')
+                ->orderBy('trans_time', 'asc')
+                ->orderBy('id', 'asc')
                 ->get();
 
-            $result = [];
-            foreach ($balances as $b) {
-                $result[] = [
-                    'bankAccountNum' => $b->bank_account_num,
-                    'bankName' => $b->bank_name,
-                    'balance' => (float) $b->balance,
-                    'lastTransDate' => $b->trans_date,
-                    'lastTransTime' => $b->trans_time,
-                ];
+            // 계좌별로 그룹화하여 최종 잔액 계산
+            $accountBalances = [];
+            foreach ($allTransactions as $tx) {
+                $accNum = $tx->bank_account_num;
+
+                if (!isset($accountBalances[$accNum])) {
+                    $accountBalances[$accNum] = [
+                        'bankAccountNum' => $accNum,
+                        'bankName' => $tx->bank_name,
+                        'balance' => 0,
+                        'lastTransDate' => '',
+                        'lastTransTime' => '',
+                    ];
+                }
+
+                $prev = $accountBalances[$accNum]['balance'];
+                if (!$tx->is_manual && (float) $tx->balance != 0) {
+                    $accountBalances[$accNum]['balance'] = (float) $tx->balance;
+                } else {
+                    $accountBalances[$accNum]['balance'] = $prev + (float) $tx->deposit - (float) $tx->withdraw;
+                }
+                $accountBalances[$accNum]['lastTransDate'] = $tx->trans_date;
+                $accountBalances[$accNum]['lastTransTime'] = $tx->trans_time;
             }
 
+            $result = array_values($accountBalances);
+
             return response()->json([
                 'success' => true,
                 'balances' => $result,
diff --git a/app/Http/Controllers/Finance/BankAccountController.php b/app/Http/Controllers/Finance/BankAccountController.php
index 14d7f305..285f55e0 100644
--- a/app/Http/Controllers/Finance/BankAccountController.php
+++ b/app/Http/Controllers/Finance/BankAccountController.php
@@ -5,6 +5,8 @@
 use App\Http\Controllers\Controller;
 use App\Services\BankAccountService;
 use Illuminate\Contracts\View\View;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
 
 class BankAccountController extends Controller
 {
@@ -15,8 +17,13 @@ public function __construct(
     /**
      * 계좌 목록 페이지
      */
-    public function index(): View
+    public function index(Request $request): View|Response
     {
+        // HTMX 부분 로드 시 전체 페이지 리로드 (스크립트 실행 보장)
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('finance.accounts.index'));
+        }
+
         $summary = $this->bankAccountService->getSummary();
 
         return view('finance.accounts.index', [