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XLS files are Excel workbook files created in Excel 97 or Excel 2003. The 2007, 2010 and 2013 versions of the program use the XLSX format by default to save workbooks, but can also use the XLS format. You can edit XLS spreadsheets you received from your customers or employees in Excel 2013 and save them as XLSX or XLS files.
Another option is to convert the LACCDB back to the ACCDB format and then proceed to convert the AACDB file to another extension such as XLS. If you convert the file to an XLS extension, you can open it using Microsoft Excel or OpenOffice Spreadsheet, which is part of the OpenOffice Suite of productivity applications.