diff --git a/src/components/accounting/CardTransactionInquiry/actions.ts b/src/components/accounting/CardTransactionInquiry/actions.ts
index c27937de..f4899290 100644
--- a/src/components/accounting/CardTransactionInquiry/actions.ts
+++ b/src/components/accounting/CardTransactionInquiry/actions.ts
@@ -296,7 +296,7 @@ export async function createCardTransaction(data: {
         merchant_name: data.merchantName,
         amount: data.amount,
         description: data.memo,
-        account_code: data.usageType,
+        account_code: data.usageType === 'unset' ? null : data.usageType,
       }),
     });
 
@@ -349,7 +349,7 @@ export async function updateCardTransaction(
         merchant_name: data.merchantName,
         amount: data.amount,
         description: data.memo,
-        account_code: data.usageType,
+        account_code: data.usageType === 'unset' ? null : data.usageType,
       }),
     });
 
diff --git a/src/components/accounting/SalesManagement/types.ts b/src/components/accounting/SalesManagement/types.ts
index 0b91bcac..cb9bb8fa 100644
--- a/src/components/accounting/SalesManagement/types.ts
+++ b/src/components/accounting/SalesManagement/types.ts
@@ -164,6 +164,19 @@ export interface Vendor {
 }
 
 // ===== API 응답 타입 =====
+export interface SaleApiOrderItem {
+  id: number;
+  order_id: number;
+  item_name: string;
+  quantity: string | number;
+  unit_price: string | number;
+  supply_amount: string | number;
+  tax_amount: string | number;
+  total_amount: string | number;
+  note: string | null;
+  sort_order: number;
+}
+
 export interface SaleApiData {
   id: number;
   sale_number: string;
@@ -173,6 +186,10 @@ export interface SaleApiData {
     id: number;
     name: string;
   };
+  order?: {
+    id: number;
+    items?: SaleApiOrderItem[];
+  };
   supply_amount: string | number;
   tax_amount: string | number;
   total_amount: string | number;
@@ -197,6 +214,17 @@ export const API_STATUS_MAP: Record<string, SalesStatus> = {
 
 // API 응답 → 프론트엔드 타입 변환
 export function transformApiToFrontend(apiData: SaleApiData): SalesRecord {
+  // 수주(Order)의 품목(items)을 매출 품목으로 변환
+  const items: SalesItem[] = (apiData.order?.items ?? []).map((item, index) => ({
+    id: String(item.id),
+    itemName: item.item_name ?? '',
+    quantity: parseFloat(String(item.quantity)) || 0,
+    unitPrice: parseFloat(String(item.unit_price)) || 0,
+    supplyAmount: parseFloat(String(item.supply_amount)) || 0,
+    vat: parseFloat(String(item.tax_amount)) || 0,
+    note: item.note ?? '',
+  }));
+
   return {
     id: String(apiData.id),
     salesNo: apiData.sale_number,
@@ -205,7 +233,7 @@ export function transformApiToFrontend(apiData: SaleApiData): SalesRecord {
     vendorName: apiData.client?.name ?? '',
     salesType: 'other', // API에 없음, 기본값
     accountSubject: 'other', // API에 없음, 기본값
-    items: [], // API에 없음, 빈 배열
+    items, // 수주 품목에서 가져옴
     totalSupplyAmount: parseFloat(String(apiData.supply_amount)) || 0,
     totalVat: parseFloat(String(apiData.tax_amount)) || 0,
     totalAmount: parseFloat(String(apiData.total_amount)) || 0,
diff --git a/src/components/dev/generators/accountingData.ts b/src/components/dev/generators/accountingData.ts
index 80a085a6..1de58078 100644
--- a/src/components/dev/generators/accountingData.ts
+++ b/src/components/dev/generators/accountingData.ts
@@ -60,7 +60,7 @@ const DEPOSIT_NOTES = [
 
 export interface DepositFormData {
   depositDate: string;
-  accountName: string;
+  bankAccountId: string;
   depositorName: string;
   depositAmount: number;
   note: string;
@@ -70,15 +70,17 @@ export interface DepositFormData {
 
 export interface GenerateDepositDataOptions {
   vendors?: Array<{ id: string; name: string }>;
+  bankAccounts?: Array<{ id: string; name: string }>;
 }
 
 export function generateDepositData(options: GenerateDepositDataOptions = {}): DepositFormData {
-  const { vendors = SAMPLE_VENDORS } = options;
+  const { vendors = SAMPLE_VENDORS, bankAccounts = [] } = options;
   const vendor = randomPick(vendors);
+  const bankAccount = bankAccounts.length > 0 ? randomPick(bankAccounts) : null;
 
   return {
     depositDate: today(),
-    accountName: randomPick(ACCOUNT_NAMES),
+    bankAccountId: bankAccount?.id || '',
     depositorName: randomPick(DEPOSITOR_NAMES),
     depositAmount: randomInt(100000, 10000000),
     note: randomPick(DEPOSIT_NOTES),
@@ -119,7 +121,7 @@ const WITHDRAWAL_NOTES = [
 
 export interface WithdrawalFormData {
   withdrawalDate: string;
-  accountName: string;
+  bankAccountId: string;
   recipientName: string;
   withdrawalAmount: number;
   note: string;
@@ -129,15 +131,17 @@ export interface WithdrawalFormData {
 
 export interface GenerateWithdrawalDataOptions {
   vendors?: Array<{ id: string; name: string }>;
+  bankAccounts?: Array<{ id: string; name: string }>;
 }
 
 export function generateWithdrawalData(options: GenerateWithdrawalDataOptions = {}): WithdrawalFormData {
-  const { vendors = SAMPLE_VENDORS } = options;
+  const { vendors = SAMPLE_VENDORS, bankAccounts = [] } = options;
   const vendor = randomPick(vendors);
+  const bankAccount = bankAccounts.length > 0 ? randomPick(bankAccounts) : null;
 
   return {
     withdrawalDate: today(),
-    accountName: randomPick(ACCOUNT_NAMES),
+    bankAccountId: bankAccount?.id || '',
     recipientName: randomPick(RECIPIENT_NAMES),
     withdrawalAmount: randomInt(50000, 5000000),
     note: randomPick(WITHDRAWAL_NOTES),
@@ -264,6 +268,7 @@ export function generatePurchaseApprovalData(options: GeneratePurchaseApprovalDa
     approvalLine: [currentUser],
     references: [randomReference],
     proposalData: {
+      vendorId: vendor.id,
       vendor: vendor.name,
       vendorPaymentDate: today(),
       title: randomPick(PROPOSAL_TITLES),
diff --git a/src/components/production/WorkOrders/WorkOrderCreate.tsx b/src/components/production/WorkOrders/WorkOrderCreate.tsx
index 8b3a62e0..43473441 100644
--- a/src/components/production/WorkOrders/WorkOrderCreate.tsx
+++ b/src/components/production/WorkOrders/WorkOrderCreate.tsx
@@ -119,8 +119,12 @@ export function WorkOrderCreate() {
   // DevToolbar 자동 채우기
   useDevFill(
     'workOrder',
-    useCallback(() => {
-      const sampleData = generateWorkOrderData({ processOptions });
+    useCallback(async () => {
+      // 공정 옵션 직접 가져오기 (state가 아직 로딩 전일 수 있음)
+      const processResult = await getProcessOptions();
+      const processes = processResult.success ? processResult.data : [];
+
+      const sampleData = generateWorkOrderData({ processOptions: processes });
 
       // 수동 등록 모드로 변경
       setMode('manual');
@@ -139,7 +143,7 @@ export function WorkOrderCreate() {
       }));
 
       toast.success('[Dev] 작업지시 폼이 자동으로 채워졌습니다.');
-    }, [processOptions])
+    }, [])
   );
 
   // 수주 선택 핸들러
diff --git a/src/lib/api/errors.ts b/src/lib/api/errors.ts
index 636f52ca..9185df01 100644
--- a/src/lib/api/errors.ts
+++ b/src/lib/api/errors.ts
@@ -48,13 +48,14 @@ export function createAuthErrorResponse(message?: string): ApiErrorResponse {
 
 /**
  * 일반 API 에러 응답 생성 헬퍼
+ * - 디버깅을 위해 상태 코드를 메시지에 포함
  */
 export function createErrorResponse(status: number, message: string, code?: string): ApiErrorResponse {
   return {
     __error: true,
     __authError: status === 401,
     status,
-    message,
+    message: `[${status}] ${message}`,
     code,
   };
 }