LECTURE PHYSICAL CHEMISTRY 3rd EDITION ROBERT G. MORTIMER

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Entropy Changes for Irreversible Processes
If a system undergoes any irreversible process
with equilibrium initial and final states, we can
calculate the entropy change of the system
using a reversible process that has the same
initial and final states as the irreversible
process. A separate calculation is necessary
for the entropy change of the surroundings,
since the final state of the surroundings will not
necessarily be the same for the reversible
process as for the irreversible process.
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