Do believers really have to give an account of what they have done on earth on Judgement Day? Has not God forgiven us and has forgotten all our sins? 1 John 1:9 says that He has made us pure from all unrighteousness if we confess our sins, therefore what is there to give an account for on the said day?
The phrase that is rendered “give account” in Romans 14:12, Hebrews 13:17, and 1 Peter 4:5 comes from a Greek phrase that means to give back a word, and has the meaning of showing the account book to the owner or auditor. It does not necessarily mean that we will have to explain every action. As you point out, the Christian’s account book would have nothing in the debit column, and everything to his credit because of the forgiveness through Jesus’ blood.
While the passage in Romans says we all will give an account, the passage in 1 Peter seems to indicate that it is the people who don’t follow God that will have to render an account. Perhaps it is like some inspections I went through in the Navy. If I had my books properly documented and up to date the inspectors didn’t worry about the little things as much. But if my accounts were in poor shape they would be very picky about everything they were supposed to look at. Since at the judgement Jesus will vouch for our accounts we won’t have to explain everything like those who have not been covered by his blood. I am not sure that this is how it will be, but when you take these two passages together, there is some indication that this may be so.