Cross sectional soil layers from the surface of the solid down to the bed rock O Horizon the

e surface layer of partially and completely undecomposed plant residue such as leaf litter A Horizon the uppermost zone of soil, containing humus; topsoil. Also called zone of leaching. B Horizon the second and middle zone, characterized by an accumulation of soluble or suspended organic material, clay, iron, or aluminum. Also called zone of accumulation, zone of illuviation. C Horizon unaltered by weathering and made up of the parent rock from which the two uppermost layers derive as well as other mineral materials.