Entropy of gravitationally collapsing matter in FRW universe models
  We look at a gas of dust and investigate how its entropy evolves with time under a spherically symmetric gravitational collapse. We treat the problem perturbatively and find that the classical thermodynamic entropy does actually increase to first order when one allows for gravitational potential energy to be transferred to thermal energy during the collapse. Thus, in this situation there is no need to resort to the introduction of an intrinsic gravitational entropy in order to satisfy the second law of thermodynamics. 
Morad Amarzguioui and Oyvind Gron