Ok, so the gravity starts out high because of the amount of sugars in solution make the wort heavier than water (which has a sg of 1.000). As the yeast eats the sugar it produces alcohol. Alcohol is lighter (has a lower sg) than water. As more alcohol is produced, the sg of the beer goes down.
The mash has a lot to do with how fermentable a wort is, or how much sugar the yeast will have available to turn into alcohol. In an extract recipe it has more to do with how you treat your yeast, like are you pitching sufficient yeast, and what temp do you pitch at, and what temp do you ferment at.