SQL Server provides two dedicated data types for storing monetary values. You can think of MONEY and SMALLMONEY as DECIMAL – Money is effectively the same as DECIMAL(19,4) while SMALLMONEY is effectively the same as DECIMAL(10,4). If you are planning to use MONEY you should have in mind that performing division and multiplication can cause rounding errors that result in the unintentional loss of precision. The cause of the problem is that MONEY only saves information up to the 4th decimal place and if your multiplication or division results in an integer that goes to the 5th decimal place or more, MONEY will round it off, causing an accuracy error.
Click through for an analysis of these data types.