The MOD part of the formula simply divides every column number in the
array A1:L1 by 2 and returns the remainder to an array, so if the
divisor is 2 and the range is A1:L1 the column numbers and remainders
returned by the MOD(COLUMN(A1:L1),2) are:
Col Col# Remainder
-----------------------
A 1 1
B 2 0
C 3 1
D 4 0
E 5 1
F 6 0
G 7 1
H 8 0
etc.....
So you can see how the 1s in the above remainder array are every 2nd column.
So, if you replace the 2 with 5 for example, the remainders increase
proportinately (i.e. becauase MOD(4/5), or the remainder of 4 divided by
5 is 4:
Col Col# Remainder
---------------------
A 1 1
B 2 2
C 3 3
D 4 4
E 5 0
F 6 1
G 7 2
H 8 3
The result therefore increases becauase the SUMPRODUCT part of the
formula mutliplies the contents of A1:L1 with the remainder array
(1,2,3,4,0,1,2,3,4 above when using 4 as the divisor argument in MOD).
So as a tool to SUM the Nth column then effectively only 2 works because
only 2 gives an alternating 0,1 sequence in the array.
Use 'Formulas -> Evaluate Formula' to see the above actually working.
Jason