The idea behind it is to keep the bullet as straight as possible when it enters the rifling. The jump across the leade in a rifle will create the possibility that the bullet will yaw on it's axis before engaging the rifling and once that happens it will stay that way as it goes down the barrel.
Revolvers have a throat that should help keep the bullet straight, as long as the bullets fit properly. However, there is still a leade in revolvers too, although not called by the same name, where your brass doesn't actually reach all the way to the beginning of the throat. While there are several things that can be done to improve accuracy in a revolver most people don't shoot well enough to see any improvement from taking the time to do them. Choosing the proper bullet is very important as is using the brass that the firearm is designed for.