A soil horizon is a layer parallel to the soil surface whose physical, chemical and biological characteristics differ from the layers above and beneath. Horizons are defined in many cases by obvious physical features, mainly color and texture.

Main soil horizons

Every main soil horizons gets a capital letter to indicate them. Each capital letter represent the kind of soil present. The two last letters often indicate stiffer and denser material which can be a parent rock for the soils on top. The main indications, indicate in which environment the soil was created.

Sub horizonIdentification
H/P(humus) Consist of organic material at the surface. This material has been exposed to water for a long time.
O(organic matter) Consist of organic material at the surface. This material has been exposed to water not more than a few times.
A(topsoil) Consist of mineralic material and formed close to the surface. In the mineral fraction some accumulation of humified organic material can be found.
E(eluvium) Consist of mineralic material and formed due to eluviation. Clay, iron, humus and/or aluminum are transported downward outside this horizon due to drainage and soilmaking processes.
B(subsoil) Consist of mineralic material, which has no or very less in common with its parent soil. It is made due to the following process: pedogenesis, mostly with the formation of iron oxides and clay minerals.
C(parent material) The deposit at Earth's surface from which the soil developed. It is formed either in deposits or it formed from weathering of residual bedrock.
R(bedrock) A mass of rock such as granite, basalt, quartzite, limestone or sandstone that forms the parent material for some soils - if the bedrock is close enough to the surface to weather. This is not soil and is located under the C horizon.
Transition horizons will get the letter of both horizons, for example: AE, BR, etc.
A fully mixed horizon where both horizons can be recognized will be determined as: A/C,A/E, etc.

Sub soil horizons

To indicate loose material or an highly unsuspected material, small letters are used. This letters will appear in combination with a capital letter described above. A soil horizon can have more small letters.

HorizonIdentification
aStrongly converted organic material (sapric) or with an A-horizon it can indicate anthropogenic parts.
bA buried horizon.
cAccumulation of concretions.
dRoot restricting layer.
eDecomposed organic material. (hemic)
fFaunal accumulations in A horizons.
gGley spots, the result of oxidation and reduction.
hAccumulation of organic matter in mineral soil horizons (Ah, Bh).
iLight converted organic material. (fibric)
jSporadically bleached.
kAccumulation of calciumcarbonate.
mStrongly cemented, consolidated or hardened. Mostly used with an extra letter which indicates the source of the material.
nAccumulation of natrium.
pDisturbance by plowing or another form of tillage.
qAccumulation of silica.
rStrong reduction due to the influence of groundwater.
sAccumulation of iron-and/or aluminumoxides (sesquioxide)
tEnrichment of clay due to washout. (illivation)
wIn situ weathering which is visible in the amount of clay, color or structure.
xPresence of a fragipan.
yAccumulation of gypsum.
zAccumulation of salts which are better soluble than gypsum.

References

 
TerraIndex