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/usr/share/gnucash/scm/doc.scm is in gnucash-common 1:2.4.10-6.

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The actual contents of the file can be viewed below.

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;; This program is free software; you can redistribute it and/or    
;; modify it under the terms of the GNU General Public License as   
;; published by the Free Software Foundation; either version 2 of   
;; the License, or (at your option) any later version.              
;;                                                                  
;; This program is distributed in the hope that it will be useful,  
;; but WITHOUT ANY WARRANTY; without even the implied warranty of   
;; MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the    
;; GNU General Public License for more details.                     
;;                                                                  
;; You should have received a copy of the GNU General Public License
;; along with this program; if not, contact:
;;
;; Free Software Foundation           Voice:  +1-617-542-5942
;; 51 Franklin Street, Fifth Floor    Fax:    +1-617-542-2652
;; Boston, MA  02110-1301,  USA       gnu@gnu.org

(define (build-path . elements)
  (string-join elements "/"))

(define (gnc:find-file file directories)
  "Find file named 'file' anywhere in 'directories'.  'file' must be a
string and 'directories' must be a list of strings."

  (gnc:debug "gnc:find-file looking for " file " in " directories)

  (do ((rest directories (cdr rest))
       (finished? #f)
       (result #f))
      ((or (null? rest) finished?) result)

    (let ((file-name (build-path (car rest) file)))
      (gnc:debug "  checking for " file-name)
      (if (access? file-name F_OK)
          (begin
            (gnc:debug "found file " file-name)
            (set! finished? #t)
            (set! result file-name))))))

(define (gnc:find-localized-file file base-directories)
  ;; Find file in path in base directories, or in any localized subdir
  ;; thereof.

  (define (locale-prefixes)
    ;; Mac OS X. 10.1 and earlier don't have LC_MESSAGES. Fall back to
    ;; LC_ALL for those systems.
    (let* ((locale (or (false-if-exception (setlocale LC_MESSAGES))
		       (setlocale LC_ALL)))
           (strings (cond ((not (string? locale)) '())
                          ((equal? locale "C") '())
                          ((<= (string-length locale) 4) (list locale))
                          (else (list (substring locale 0 2)
                                      (substring locale 0 5)
                                      locale)))))
      (reverse (cons "C" strings))))

  (let loop ((prefixes (locale-prefixes))
             (dirs base-directories))
    (if (null? dirs)
        #f
        (or (gnc:find-file file (map (lambda (prefix)
                                       (build-path (car dirs) prefix))
                                     prefixes))
            (gnc:find-file file (list (car dirs)))
            (loop prefixes (cdr dirs))))))

(define (gnc:find-doc-file file)
  (gnc:find-localized-file file (gnc:config-var-value-get gnc:*doc-path*)))