Clausius's theorem says that if a system is taken through a cycle, the sum of the heat added weighted by the inverse of the temperature at which it is added is less than or equal to zero:
This follows from Clausius's statement of the second law.  The 
details of the proof are here.  The inequality becomes an equality for reversible systems:
We can verify that this holds for a system which is taken through a Carnot cycle, since there heat only 
enters or leave at one of two temperatures:
This is interesting  because a quantity whose change vanishes over a cycle implies a function
of state.  We know that heat itself isn't a function of state, but it seems that in a reversible process 
``heat over temperature'' is a function of state.  It is called entropy with the symbol 
:
So much for cycles.  What about other processes?  By considering a cycle consisting of one reversible and one
irreversible process, we can show that in general,
A system and its surroundings together (``the universe'') form an isolated system, whose entropy never decreases: any decrease in the entropy of a system must be compensated by the entropy increase of its surroundings.
References