What is meant by "dead accounts" are those accounts in ranks 12000 down to 70000 or so (maybe higher then 12K but on the safe side
At the start, try to recon the player and see how many turns they have.
If it is 4997 or 5000 etc and they have a 0 defence good chance they have left the game.
Also, check the commander (if they have one first).
At the start, I woullsay the main goal is to start income and train up attackers (not shed loads) and farm inactive "dead" accounts
If unsure if an account is active/not, then recon and make a note. Recon a week later and if they have no defence still then the account is pretty much dead. (REMEMBER: Due to wars, players can be massed and drop down ranks, also some drop ranks to raid and some are low after ascension. So check first)
If they are inactive then set war. This will give you more of the resource. But, I even now send a pm stating "If you are active set me to peace". Then at least you have shown that have considered them.
When attacking do not use more then 1 assassin. Only use more when on ppt (to gain rank)
Also, covert levels are probably the most important starting out then anti.
If you want, buy 1 best weapon and 1 unit. Then raid/attack accounts with 0 stats. This means you will need little naq to reapir and all of it goes to you.
One more thing, when you have set a player to war, use 13 attacks (some say 11) but it always seems to get most naq. 15 is a waste.
Turns are critical, and if use properly then within 1 week you should be at least 500K army (others say 3 -5 mil but 500K per week is pretty good)
When raiding look for 6k-12k per 15 raid. Anything less then is not worth it.
Read the help on these boards and ask. There are so many great players who will help you out.
Whatever you do, never ask for resource from players.
Thats it.
Enjoy