A:Answer Short answer, Yes.
Long answer, it records a split screen view of both the front and rear cameras. You have one of three options A.) front view only, B.) Rear view only, or C.)Front/Rear view split screen. I believe that the split screen is the default view.
Keep in mind that both cameras are locked at 180 from each other. If you tilt the front camera up you are tilting the rear camera down at the same time.