Entropy is a property of the system used to find the direction of a
process. It is calculated as [dQ(rev)/T] for a change of state. If we
have a reversible process the change in total entropy (system +
surrounding) is zero and if the process is irreversible, the change in
total entropy is positive. Entropy is a state function, then why does it
care about the process whether it is reversible or irreversible?
Change
in entropy of system will remain same whether the process is reversible
or irreversible. It depends only on the states of the system. But the
states of surrounding will depend on the path taken to carry out changes
in the state of a system. Therefore the states of surrounding will be
different for different paths taken to carry out changes in system.
Hence the entropy of surrounding will change with the path. That's why
the total entropy change will depend on the path taken. For a reversible
process minimum amount of heat is required to get a specified amount of
work. Therefore the entropy change will be minimum i.e. zero. and if
the process is irreversible the amount of heat will increase resulting
in positive entropy change. So it is said that Entropy of the universe never decreases.