How to access USB Flash Drive?

To know the drives and their partition you need to execute
# fdisk -l

Another option is to list the last 5 entries from /dev to know what devices got attached
$ ls -ltr /dev | tail

And another option is to use the lsusb command.

USB Flash drive will normally be listed down as /dev/sdb1

Create a directory under /media to load or mount USB Flash drive content
$ sudo mkdir /media/flash_drive

Mount the drive content
$ sudo mount -t vfat /dev/sdb1 /media/flash_drive -o uid=1000,gid=100,utf8,dmask=027,fmask=137

Once you have finished read or write access to the drive, ensure that you come out of the drive before you unmount from it

$ cd /
$ sudo umount /media/flash_drive or,
$ sudo umount /dev/sdb1

To format the USB Flash drive, you need to mount the drive first and then use the following commands

$ sudo mkfs.ext3 /dev/sdb1

Ensure that you use the correct device for formatting. If you enter the wrong device name, then you can be in a big trouble.

To create a label for the drive
$ sudo e2label /dev/flash_drive MyFlashDrive

To create windows based file system,
$ suod mkfs.vfat /dev/sdb1

Reference:
https://help.ubuntu.com/community/Mount/USB