Here is the “source” for flac.
http://flac.sourceforge.net/documentation_tasks.htmlWhat method(s) you choose to use to create flac files depends on your source. What you choose to use to listen to them depends on what features you want and ease of installation.
I use Exact Audio Copy to rip flac files from CD to have them backed-up and to play from the computer. There are easier programs to setup and use but I think this is the most accurate especially when trying to rip damaged disks.
For playback I use Media Monkey because of all it’s organizing features though many people prefer WinAmp for it’s simplicity.