diff --git a/src/main/java/com/friends/easybud/transaction/converter/TransactionConverter.java b/src/main/java/com/friends/easybud/transaction/converter/TransactionConverter.java
index 4e91453..a549d4b 100644
--- a/src/main/java/com/friends/easybud/transaction/converter/TransactionConverter.java
+++ b/src/main/java/com/friends/easybud/transaction/converter/TransactionConverter.java
@@ -2,7 +2,11 @@
 
 import static com.friends.easybud.transaction.dto.TransactionResponse.TransactionDto;
 
+import com.friends.easybud.global.exception.GeneralException;
+import com.friends.easybud.global.response.code.ErrorStatus;
 import com.friends.easybud.transaction.domain.Account;
+import com.friends.easybud.transaction.domain.AccountState;
+import com.friends.easybud.transaction.domain.AccountType;
 import com.friends.easybud.transaction.domain.Transaction;
 import com.friends.easybud.transaction.dto.TransactionResponse.AccountDto;
 import com.friends.easybud.transaction.dto.TransactionResponse.TransactionListDto;
@@ -19,7 +23,13 @@ public static TransactionListDto toTransactionListDto(List<Transaction> transact
     }
 
     public static TransactionDto toTransactionDto(Transaction transaction) {
-        List<AccountDto> accountDtos = transaction.getAccounts().stream()
+        List<AccountDto> debitAccounts = transaction.getAccounts().stream()
+                .filter(account -> isDebitAccount(account.getAccountType())) // 차변 계정인지 확인
+                .map(TransactionConverter::toAccountDto)
+                .collect(Collectors.toList());
+
+        List<AccountDto> creditAccounts = transaction.getAccounts().stream()
+                .filter(account -> !isDebitAccount(account.getAccountType())) // 대변 계정인지 확인
                 .map(TransactionConverter::toAccountDto)
                 .collect(Collectors.toList());
 
@@ -28,7 +38,8 @@ public static TransactionDto toTransactionDto(Transaction transaction) {
                 .date(transaction.getDate())
                 .summary(transaction.getSummary())
                 .type(transaction.getType())
-                .accounts(accountDtos)
+                .debitAccounts(debitAccounts)
+                .creditAccounts(creditAccounts)
                 .build();
     }
 
@@ -46,4 +57,21 @@ public static AccountDto toAccountDto(Account account) {
                 .amount(account.getAmount()).build();
     }
 
+    private static boolean isDebitAccount(AccountType accountType) {
+        switch (accountType.getTypeName()) {
+            case ASSET:
+                return accountType.getTypeState() == AccountState.INCREASE;
+            case LIABILITY:
+            case EQUITY:
+                return accountType.getTypeState() == AccountState.DECREASE;
+            case EXPENSE:
+                return accountType.getTypeState() == AccountState.OCCURRENCE;
+            case REVENUE:
+                return false; // 수익은 항상 대변
+            default:
+                throw new GeneralException(ErrorStatus.ACCOUNT_NOT_FOUND);
+        }
+    }
+
+
 }
diff --git a/src/main/java/com/friends/easybud/transaction/dto/TransactionResponse.java b/src/main/java/com/friends/easybud/transaction/dto/TransactionResponse.java
index e0fcc4b..59eba48 100644
--- a/src/main/java/com/friends/easybud/transaction/dto/TransactionResponse.java
+++ b/src/main/java/com/friends/easybud/transaction/dto/TransactionResponse.java
@@ -51,8 +51,11 @@ public static class TransactionDto {
         @Schema(description = "거래 유형", example = "EXPENSE_TRANSACTION")
         private TransactionType type;
 
-        @ArraySchema(schema = @Schema(description = "계정 목록", implementation = AccountDto.class))
-        private List<AccountDto> accounts;
+        @ArraySchema(schema = @Schema(description = "차변 계정 목록", implementation = AccountDto.class))
+        private List<AccountDto> debitAccounts;
+
+        @ArraySchema(schema = @Schema(description = "대변 계정 목록", implementation = AccountDto.class))
+        private List<AccountDto> creditAccounts;
 
     }