Genesis 17:7 And have said that the blood of the righteous Abel was shed for sins; and have not known wherein they are accountable before me.
Genesis 17:11 And I will establish a covenant of circumcision with thee, and it shall be my covenant between me and thee, and thy seed after thee, in their generations; that thou mayest know forever that children are not accountable before me until they are eight years old.
Moroni 8:11 Behold I say unto you, that this thing shall ye teach, repentance and baptism unto those who are accountable and capable of committing sin; yea, teach parents that they must repent and be baptized, and humble themselves as their little children, and they shall all be saved with their little children: and their little children need no repentance, neither baptism.
DC 28:13a But, behold, I say unto you, that little children are redeemed from the foundation of the world, through mine Only Begotten; wherefore they can not sin, for power is not given unto Satan to tempt little children, until they begin to become accountable before me;
DC 42:9b every man shall be made accountable unto me a steward over his own property, or that which he has received by consecration, inasmuch as is sufficient for himself and family.
DC 98:10f according to the moral agency which I have given unto them, that every man may be accountable for his own sins in the day of judgment.
DC 101:2c for it is expedient that I, the Lord, should make every man accountable, as stewards over earthly blessings, which I have made and prepared for my creatures.
DC 112:1 We believe that governments were instituted of God for the benefit of man, and that he holds men accountable for their acts in relation to them, either in making laws or administering them, for the good and safety of society.
