Which of these statements is more accurate?
Entropy is a state variable, whose change between points a and b we can calculate assuming a reversible path between those points. For a reversible path between points a and b, it is equal to $\frac{dQ}{T}$ integrated over that path. For an irreversible path from a to b, it is equal to $\frac{dQ}{T}$ integrated over that path plus some extra amount (the generated entropy).
Entropy is a state variable only for reversible paths. All reversible paths from point a to point b have the same change in entropy. For a reversible path between points a and b, it is equal to $\frac{dQ}{T}$ integrated over that path. For an irreversible path from a to b, it is equal to $\frac{dQ}{T}$ integrated over a hypothetical reversible path plus some extra amount (the generated entropy). If the path is irreversible, there will be more entropy than if we had taken a reversible path.