Beam shear flow comes from the horizontal shear that acts on a prismatic beam element. The element is also acted on by vertical shear forces and normal forces. To study this behavior, the beam is divided into upper and lower sections by the neutral axis.
The force balance on the small element is written with an equilibrium equation. That step reveals the horizontal shearing force. This force is tied to the bending moments and to the cross-section’s first moment of inertia.
The same result is...