Imputation of sin

In Reformed theology, the imputation of sin is the crediting of Adam's sin to the account of every individual human being. Under the framework of covenant theology, Adam is considered as a "federal head" or representative of all of his progeny. His sinful act of eating the fruit from the tree of the knowledge of good and evil which was forbidden by God had consequences for all humanity. This is explained as the sin being imputed, or accounted, to individual humans. A person that has sin imputed to them becomes guilty of transgression before God for being in violation to his laws and is subject to his punishments in the life hereafter.