Final answer:
It's true that accounting records can contain errors despite the debit and credit balances being equal. The trial balance only ensures that debits equal credits, not the absence of errors.
Step-by-step explanation:
The accounting records may contain errors even if the total amount of debit and credit balances are equal. This statement is true. There are various types of errors that can occur in accounting records that are not detected by the trial balance since it only checks if the total debits match the total credits. Common errors include double posting, omitting entries, recording transactions in the wrong account, or compensating errors where an error in one direction is accidentally offset by an error in another.