The dead remains of plants and aminals called detritus undergo decomposition and are converted into simpler substances. The steps of this process are :
Fragmentation : Breakdown of detritus into smaller pieces by detrivoures like earthworm.
Leaching : Water soluble inorganic nutrients go down into soil horizon and get precipitated as unavailable salts.
Catabolism : Bacterial and fungal enzymes degrade detritus into simpler inorganic substances.
Humification : It leads to accumulation of dark coloured amorphous substance called humus which is highly resistant to microbial action so decomposes at slow rate and is rich in nutrients.
Mineralisation : Humus is further degraded by some microbes and release of inorganic nutrients occurs.