IP phone help

I have to build a network in packet tracer for a school project. There are 5 locations. Each location has a number of users (desktops) and Voice over IP phones. So, location 1 is supposed to have 200 users, and 200 IP phones. I'm very confused as to how the configuration of IP addresses should be handled. I've seen diagrams showing the PC connected through the IP phone, but that confuses me more. Do they use the same IP address? Can somebody please explain to me how this works