The cedilla goes under the "c" before the vowels a, o, u to produce the [s] sound. It is unnecessary before e and i (where the c already sounds like [s]).
C + a/o/u: [k] sound. Ç + a/o/u: [s] sound. Before e/i: no cedilla needed.
Examples
Ça va bien.
Key word(s): ça
Without the cedilla, "ca" would be pronounced [ka].
Un garçon poli.
Key word(s): garçon
The cedilla gives the [s] sound before "o".
Nous commençons.
Key word(s): commençons
The cedilla keeps the [s] sound before "o".
Il a reçu un cadeau.
Key word(s): reçu
The cedilla gives the [s] sound before "u".
Il aperçut la mer.
Key word(s): aperçut
The cedilla before "u" keeps the [s] sound.
Common mistakes
Forgetting the cedilla in conjugations (nous commençons, il lançait)
Adding a cedilla before e or i (pointless: "ce", "ci" already sound like [s])
Forgetting the cedilla in "ça" ("ca" does not exist in French)
Test yourself
Nous avan___ons.
Before "o", the cedilla is needed for the [s] sound.
La le___on est finie.
"Leçon": cedilla before "o".
Il pla___e ses affaires.
Before "e", no cedilla is needed.
Tips to remember
The cedilla only exists before a, o, u. Never before e, i.
In conjugations, the cedilla appears when the ending starts with a or o: nous lançons, il lançait.
Common words with a cedilla: ça, garçon, leçon, reçu, façade, français.
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