It will depend on the mods being used and the type of ship you are trying to sink but aiming for the engine room (below the funnel in the majority of cases) is always a good bet for a torpedo. For a small ship it is not unreasonable to expect a single torpedo to sink it. Others will know better than I where to aim though.
with the deck gun I always go for waterline shots and because I am using RFB I only use HE shells. The point here is to cause flooding along the length of the target. A good waterline shot should hit the water first and then the ship a very short time after. This will look like a splash followed by a flash on the target.
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