In the study of multi-component mass transfer it is common to use the film model, in which all the resistance to mass transfer towards a catalytic surface is assumed to be localized in a diffusion layer in front of the surface. At the surface one furthermore assumes that the temperature and chemical potentials are continuous, while the coupling of a possible heat flux to the mass fluxes is assumed to be negligible. Both these assumptions are questionable. Using nonequilibrium thermodynamics we discuss how to integrate the coupling between heat and mass fluxes in the description of the film. Furthermore, following Gibbs, we introduce the surface as a separate thermodynamic system where the coupling between the vectorial heat flux and the scalar reaction rate is allowed and can be significant in heterogeneous catalysis. Non-equilibrium thermodynamic theory for surfaces allows one to find the proper rate equations. It allows for a consistent and complete description of mass and heat transfer through the film and subsequently from the film to the surface where the reaction takes place. Fast endo- or exothermic surface reactions in heterogeneous catalysis may give significant temperature gradients between a catalyst surface and the media, which will, when not accounted for, lead to an incorrect evaluation of the activity, stability and selectivity of a catalyst. Non-equilibrium thermodynamics is a useful tool for predicting the surface temperature as well as for analyzing the system. In this contribution we sketch how to systematically set up the complete description, in which the film and the surface "sum up" to one effective surface.