According to the manual, precision is the number of digits (how wide the field is) and the decimal is how many to the right of the decimal point.
(12,2) would be:
1234567890.12
In it's "best" case. Negative numbers, will be one place shorter, as will some flavors of Unix or other OS's that count the '.' as a place (user reported quirks).
If you want to handle numbers such as 123,456,789.00 you'd be better off defining a field as (13,2) to handle that.
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I've put this in the SQL forum as I think it's more suited there.
And now it's back
Just noticed that (post above)
Something is wrong with the forum because I am 100% sure that I posted this thread in the right forum (I know because I still have old window open and it shows Home: Products: Links SQL: Discussions: Price (money) field