As C# is a .NET language, all types must map to a .NET Framework Type.
To answer your first question, decimal is an Alias of the System.Decimal .NET Framework type. They may be used interchangeably.
To answer your second question, both Decimal and decimal should extend the same functions, including both from the created variable and from the "Structure" of the value type itself.
decimal FirstDec = 12;
Decimal SecondDec = 13;
decimal ThirdDec = decimal.Ceiling(FirstDec, SecondDec);
Decimal FourthDec = Decimal.Floor(ThirdDec);
bool isEqual = FirstDec.Equals(SecondDec) && FourthDec.Equals(ThirdDec);
The following MSDN Page for Built-In Types will show you which System.ValueType
each alias maps to. And for Decimal
and decimal
specifically, you can reference this MSDN Page for Decimal.