<p>In French, the purpose of the <strong>cedilla</strong> or <span style="font-style: italic;">cédille</span> <strong>(ç)</strong> is to change a hard <span style="font-style: italic;">c</span> (pronounced [k]) into a soft <span style="font-style: italic;">c</span> (pronounced [s]). If the letter <span style="font-style: italic;">c</span> is followed by <span style="font-style: italic;">a</span>, <span style="font-style: italic;">o</span> or <span style="font-style: italic;">u</span>, we need to replace it with a cedilla make it soft. When it's followed by <span style="font-style: italic;">e</span>, <span style="font-style: italic;">i</span> or <span style="font-style: italic;">y</span>, it is always soft so using the cedilla would be pointless. For example:</p>
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<p style="font-style: italic;">commencer → nous commençons</p>
<p style="font-style: italic;">recevoir → il reçoit</p>
<p style="font-style: italic;">avancer → il avançait</p>
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<p>BUT:</p>
<div style="text-align: center;">
<p style="font-style: italic;">commencer → nous commencions</p>
<p style="font-style: italic;">commencer → nous commenciez</p>
French conjugation explanation