I have the folder application/ which I add to the .gitignore. Inside the application/ folder is the folder application/language
application/
.gitignore
application/language
In WordPress, this helped me:
wp-admin/ wp-includes/ /wp-content/* !wp-content/plugins/ /wp-content/plugins/* !/wp-content/plugins/plugin-name/ !/wp-content/plugins/plugin-name/*.* !/wp-content/plugins/plugin-name/**