Newbie question RE: Expense Voucher

[tJ3l33s]

I'm new to GnuCash having dumped Quickbooks after 15 years.  

I'm trying to determine what an expense voucher is.  The GnuCash Tutorial
and Concepts Guide (Copyright © 2010 Tom Bullock) makes no mention of
vouchers.  Is an "expense voucher" the same as an "expense claim" or
"expense report", i.e. an internal company invoice submitted by an employee,
authorized by a manager, and submitted to A/P for reimbursement?

Thank you for helping me learn and understand GnuCash.

Regards,
Peter
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