This week, Tracy Bech, who is co-author of the \u201c60 Minute CFO\u201d and who has bought and sold businesses herself, offers some guidelines on how to approach an acquisition. Some of it is looking at the numbers, of course. Some of it is understanding the story behind those numbers. And some of it is psychological, controlling your emotions and maintaining a willingness to walk away from the deal if something doesn\u2019t break right. And by the way, Tracy says, it\u2019s never a bad idea to use the same lens to analyze the performance of your own business.