An irreversible operation is anything that maps many (possible) states to the same state. Setting a bit to zero is irreversible (because it destroys the information about what bit was there previously). An AND gate is irreversible (because both TF and FT map to F). A NOT gate is reversible (because you can infer the input from the output.)
There are universal reversible gates (Toffoli and Fredkin gates are examples, but there are many others), so you can (theoretically) build a (usable) computer whose logical operations are completely reversible.