Extended thermodynamics of irreversible processes is developed; based on two postulates by which additional variables of the entropy density are dissipative fluxes and material time derivatives of the ordinary thermodynamic variables. Within these theories a more general approximation of entropy production is obtained. As a consequence of the proposed formalism, the constitutive dual-phase-lag equations, as well as equations of the conventional version of extended irreversible thermodynamics are obtained. The behavior of the entropy during oscillatory approach to equilibrium is considered. The proposed theory leads to a strictly monotonic dependency of the entropy on time.