For a single-component perfect gas, entropy perturbations are associated with the difference between the overall density fluctuation and that coming from the acoustic perturbation. Entropy perturbations can generate sound when accelerated/decelerated by a non-uniform flow and this is highly relevant to thermoacoustic instabilities for gas turbines and rocket engines, and to noise emission for aero-engines. Widely used theories to model this entropy-generated sound rely on quasi-1D assumptions for which questions of validity were raised recently from both numerical and experimental studies. In the present work, we build upon an acoustic analogy theory for this problem. This theory was initiated by Morfey (J. Sound Vib. 1973) and Ffowcs Williams and Howe (J. Fluid Mech. 1975) about 50 years ago and extended recently by Yang, Guzmán-Iñigo and Morgans (J. Fluid Mech. 2020) to study the effect of non-plane entropy waves at the inlet of a flow contraction on its sound generation. Comparisons against both numerical simulations and previous theory are performed to validate the results.