No, they’re not the same thing. Whiskey is the name for an alcoholic beverage that’s made from grains, aged in oak(or other wood barrels), and bottled. And bourbon is a branch of whiskey, the full name of it is America bourbon whiskey. It’s a kind of whiskey made in the US that followed a series of processes and standards.
To warp up, all bourbons are whiskey, and whiskey is not bourbon.