Just here to contirbute, don't like just sitting here leeching so here we go:
1) Make a fake paypal that you are never going to use, except for this scam.
2) Find someone who wants to buy an account. Show them an armory of an account they want, and if they ask to see ingame, tell them it is out of time.
3) Ask them to go first with the trade. So they will send the money over to your fake paypal address, AND THEN you will give them the details. if they refuse, give them the excuse that they can withdraw the money if you scam them anyway (dispute) OR tell them to send over half the money to start off.
4) Once they have sent the money, stall them for like 10-20 minutes, pretend ur at an internet cafe and your net is slow or some excuse like that.
5) While you are stalling them, spend the money quickly on wow gold or something, and then block them.
6) when they dispute, your account will go into negative balance, but nothing else will happen, and yo uwill end up with some more wowgold or something.