You don't want to dig up sub soil and put it on the top of your bed or anything. For my soil it doesn't matter all that much as it was all put in as the same soil. The top few inches tend to be better in my beds because I add compost to the top every year, but that is about the only difference between top and bottom. But for most beds you want to keep the different soils all at their original level. So once you have the bottom forked over. You take the next row of soil over and carefully move it to the spot where you took the first row of soil out, trying not to turn it over, but put it back in the exact same spot. It never works like that as the soil slips from the spade often enough. But that is the theory.
After I did the beds, I added a layer of compost on the top. Now all the beds except the three that have growing things in them (spinach, kale, and bok choy) are covered in compost for the winter.
The last thing I did to finish up for the winter was to open the garden gates. Usually they are left shut during the growing season to keep the animals out. But for the winter we leave them propped open. So when it snows you can still get into the garden and more importantly, the compost pile.