This letter was formerly used after the manner of the Spanish "c". It had a "k" sound before a, o, u, l, r, and at the end of syllables and words and an "s" sound before i and e.
In conformity with modern usage "k" and "s" are employed in this dictionary instead of "c", except in the spelling of some foreign expressions. Even words of foreign origin are now quite frequently adapted to suit the modern Visayan orthography and terms like consul, acacia, concejo, etc. become kónsul, akásya, konsého, etc. Hence words written with "c" under the old spelling will be found in this dictionary under "k" or "s".
All historic and sentimental reasons that can be brought forward for the letter "c" have apparently no weight with the present generation, whose ideals are uniformity, standardization and practical results in preference to other considerations.