Bible Verses About when children are accountable

He that spareth his rod hateth his son: but he that loveth him chasteneth him betimes.

Train up a child in the way he should go: and when he is old, he will not depart from it.

The soul that sinneth, it shall die. The son shall not bear the iniquity of the father, neither shall the father bear the iniquity of the son: the righteousness of the righteous shall be upon him, and the wickedness of the wicked shall be upon him.

So then every one of us shall give account of himself to God.

And, ye fathers, provoke not your children to wrath: but bring them up in the nurture and admonition of the Lord.