Lets consider that we have to calculate electric flux of a charge "q" placed inside a spherical body since flux is calculated for a flat body so in order to convert sphere into flat body we will devide the whole sphere into small patches with area ∆
A1,
∆
A2, ∆
A3, ∆
A4----------∆
An. There corresponding vector areas are parallel to electric
field intensity or perpendicular to the surface area as shown in the fig