.inc files in c++

hello.
I am learning c++ right now and have been making some basic programs.i came upon these files which i saw in a program code and i dont realy know how do they work.
these were included in the program as #include "graph.inc".
i have not come across a .inc inclusion before and am getting an error if i try to include it.
can anyone please tell me what are these files and are they same as the .h files which we use.
i am currently using borland turbo c++ 4.5 ver.
When you include a file, it doesn't matter what its extension is. What's in that file?
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