To determine the direction of potential change across a resistor, the orientation of the voltage source is crucial. The formula ΔV = Current X Resistance indicates that the change in potential from point A to point B is the negative of that from B to A, with A typically being at a higher potential due to the battery's positive terminal. When analyzing the circuit, the sign of the current affects the voltage difference, with a positive current resulting in a negative change in potential when moving from A to B. Understanding these conventions, including the distinction between conventional current flow and actual electron flow, is essential for accurate calculations. Ultimately, recognizing the context and orientation in the circuit clarifies how to interpret changes in potential.