Delta u does not discriminate between reversible and irreversible but delta s does means ? Pls explain me

Dear student,
ΔU does not discriminate between irreversible and reversible processes.
For isothermal process involving ideal gas T is constant. Hence ΔU=0  for both reversible and irreversible process.
ΔS discriminates the irreversible and reversible process.
In an isothermal reversible process, if the amount of heat Q is absorbed from the surroundings at a temperature T, the increase in the entropy of the system will be = 

If surroundings lose the same amount of heat at the same temperature. The decrease in entropy of the surroundings will be=

Regards.

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