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We describe a simple way of obtaining horizon entropy using the approachbased on the Virasoro algebra and central charge. We show that the Virasoroalgebra defined by the Noether currents corresponding to the surface term ofgravitational action, for the diffeomorphisms which leave the horizon structureunaltered, has a central extension that directly leads to the horizon entropy.In this approach there are no ambiguities in the calculation of the centralcharge. We explain why this approach is physically well motivated and couldprovide greater insight into the nature of horizon entropy.

Noether current from the surface term of gravitational action, Virasoro algebra and horizon entropy