Language Packs for release 2.4 should be installed and activated from inside FrontAccounting. These language packs are placed at the central repository.
We recommend using the poEdit for editing language files. It is very easy to translate PO files and create MO files with poEdit. The PO file and the MO file can later be uploaded when you create new languages inside FrontAccounting.
You can download the latest version from here: http://www.poedit.net .
If you want to extract texts from source files you should have the following settings set in 'File' - 'Preferences' settings for the language PHP: