Final answer:
A soil consists of layers called horizons that taken together are called a soil profile. The top layer of the soil is called the topsoil and the layer beneath it is called the subsoil.
Step-by-step explanation:
The layers in a soil, taken together, are called a soil profile. Within the soil profile, the layers are called horizons. The top layer of the soil is called the topsoil, which is rich in organic material and microbial processes occur there. The layer beneath the topsoil is called the subsoil, also known as the B horizon, which is an accumulation of mostly fine material that has moved downward.