The non-Markovian dynamics of open quantum systems is studied from two different points of view. The first one coincides with the traditional tracing out of the environmental degrees of freedom, presented in classical textbooks on open quantum systems. The second one is an approximation of the exact density operator with the knowledge of only several dynamical variables in the spirit of non-equilibrium thermodynamics. The approximation is based on the principle of maximal entropy. We discuss the information and the Renyi entropies, which lead to different approximations. The time-convolutionless master equation governs the dynamics of both traditional and approximated reduced density operator with a particular projection operator. Considering the example of two interacting qubits in a thermal environment, we compare the traditional and thermodynamical approaches.