To solve the equation a ÷ 2 - 3 = 4, we need to follow certain steps. Let's break down the solution into the following headings and key points:

1. Understanding the Equation:
- The equation we have is: a ÷ 2 - 3 = 4.
- The equation consists of variables (a) and constants (2, 3, and 4).
- Our goal is to find the value of the variable (a) that satisfies the equation.

2. Simplifying the Equation:
- To simplify the equation, we need to follow the order of operations (PEMDAS/BODMAS).
- In this equation, division (÷) should be performed before subtraction (-).
- Let's start by solving the division part: a ÷ 2.

3. Solving the Division:
- To solve a ÷ 2, we divide the value of a by 2.
- We can rewrite the equation as: a/2 - 3 = 4.

4. Isolating the Variable:
- Our next step is to isolate the variable (a) on one side of the equation.
- We can do this by adding 3 to both sides of the equation to eliminate the -3 term.
- The equation becomes: a/2 = 7.

5. Solving for the Variable:
- To find the value of a, we need to multiply both sides of the equation by 2 to eliminate the division by 2.
- The equation becomes: 2(a/2) = 2(7), which simplifies to a = 14.

6. Checking the Solution:
- We have found the value of a as 14, but we should always check if our solution satisfies the original equation.
- Substituting the value of a back into the equation, we get: 14 ÷ 2 - 3 = 4.
- Simplifying further, we have: 7 - 3 = 4, which is true.
- Therefore, our solution is correct.

By following these steps, we have solved the equation a ÷ 2 - 3 = 4 and found that a = 14.