The Age of Accountability 

Verses; Psalm 106:37-38 (innocent — blameless, clean, clear, exempted, free, guiltless, innocent i.e. under the Law.), 2 Samuel 12:23 (David mourns his child who died) 

There is no clearly stated age of accountability, but we can see through Scripture that A. Children are innocent under the Law and B. Those innocent children go to Heaven. We are born with the nature of Adam that makes us unable to please God. (Heb. 11:6), but we are not guilty of that sin. There is a transition when a conscience is developed (Rom. 1:19-20), that is when we are inwardly aware that we have done something wrong without anyone having to tell us. It still takes the Word being preached to us to understand who we have wronged (Rom. 10:17) and how we can be reconciled.