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In this video tutorial, we will learn how to calculate the sum of alternate columns in Excel. The example given shows sales representatives' targets versus achievements from January to June. To calculate the sum of targets and achievements separately, the simple sum formula is not suitable. Instead, we need to sum the alternate columns individually. This involves summing one column at a time to ensure only the target values are added to the grand total target and only the achievement values are added to the grand total achievement.