Many libraries are simply based only on an official Api . Nothing needs to be made as these (depending on the SDK version ) but IS one available on the mobile phones here . You write the library and created the jar and xml and then paste it to B4A .
Most libraries are programmed according to this scheme .
Is a b4a library based on an 3rd party jar file (as in this case with the Excel Lib ( just said jXL.jar ) ) which is not standard with Android then it must be the wrapper ( the B4A library) ALSO 3rd party jar file to be copied in the Additional libs folder.
In the Lib DropboxSync e.g. is the dropbox sync -sdk - android.jar
or Google Analytics is the libGoogleAnalyticsServices.jar
or Paypal , it is the PayPalAndroidSDK - 2.8.2.jar
Just to name a few examples.