This communication presents an entropic analysis based on combined first and second laws of thermodynamics for a vapour liquid absorption (VLAB) cooling system. The model provides an insight understanding of entropy production mechanisms of various irreversible processes inherent in absorption systems and also gives an explicit explanation of actual COP degradation with respect to the ideal reversible Coefficient of Performance (COP) in terms of entropy generation associated with irreversible processes. Numerical results for water-LiBr absorption system and given cold production, source and sink temperatures are presented for different effectiveness of solution heat exchanger and the components/parameters which affect most the system performance are visualised. It is ascertained that the solution circuit components are most sensitive and the individual entropy productions are inter-dependent on each other as well as on the solution recirculation ratio and the effectiveness of the solution heat exchanger. Thermal coupling entropy production is dominant in COP degradation in the basic absorption cycle while other internal irreversibilities are dominant for the refined absorption cycle (with solution heat exchanger) for the actual COP degradation with respect to the Carnot COP.