To calculate the current at point A in a conducting material, consider the flow of r electrons to the right and l ions to the left, both measured per unit time. The charge of the ions is assumed to be twice that of electrons, which affects the current calculation. Since current is defined as the flow rate of positive charge, the current due to ions is positive, while the current due to electrons is negative due to their opposite flow direction. By calculating the individual currents from both the ions and electrons and summing them, the total current at point A can be determined. Understanding these charge flows is essential for accurate current calculations in conductive materials.