'Accountable' in the Bible

Then Elisha went up from Jericho to Bethel. On the way, young boys came out of the city and mocked him and said to him, “Go up, you baldhead! Go up, you baldhead!”

“For You write bitter things against me [in Your indictment]And make me inherit and suffer for the iniquities of my youth.

Should I not have compassion on Nineveh, the great city in which there are more than 120,000 [innocent] persons, who do not know the difference between their right and left hand [and are not yet accountable for sin], as well as many [blameless] animals?”