Little children's exemption from accountability for sins not their own (which we also have), repentance, and baptism is a result of Jesus Christ's atonement and mercy, not an exemption from that as well.
"And he that saith that little children need baptism denieth the mercies of Christ, and setteth at naught the atonement of him and the power of his redemption." [Moroni 8:20]
The atonement is the very reason and power by which have hope that little children are saved from death and sin.
While children may not yet be accountable for their sins, and not yet ready to repent and be baptized in Christ's name, the day will soon come. Parents should lovingly and diligently show their children the means by which we are saved.
While children may not yet be accountable for their sins, and not yet ready to repent and be baptized in Christ's name, the day will soon come. Parents should lovingly and diligently show their children the means by which we are saved.
"And we talk of Christ, we rejoice in Christ, we preach of Christ, we prophesy of Christ, and we write according to our prophecies, that our children may know to what source they may look for a remission of their sins." [2 Nephi 25:26 emphasis added]