When two bodies at different temperatures are brought into contact, the overall entropy of the system increases as they reach thermal equilibrium. The cold body experiences an increase in entropy while the hot body sees a decrease, but the net effect is a rise in total entropy due to thermal conduction. The negative sign in entropy calculations, such as when heat is converted to work, indicates a decrease in entropy for the system from which heat is extracted. The change in entropy for each body can be calculated using the equation ΔS = ∫(dQ_rev/T), focusing on the initial and final states rather than absolute values. Understanding these principles is crucial for accurately determining the entropy changes in thermodynamic processes.