I don't record the classes, but I see nothing wrong with it. I listen to the prof and type my notes in class, structuring it into an outline form as I take notes. I feel like that allows me to understand the material because I am listening to it, but it also allows me to work with it because I have to structure it into an outline at the same time. I do my major class outlne later.
Recording is fine, but I would never just record and sit there and listen. To me, it would just create more work because you have to put it into an outline later anyway. The upside of recording is that you have a copy if you have a hole in your notes or if you didn't really understand the concept fully the first time. Hearing that same concept later, in context and with the verbal inflections or examples that the professor used can help a lot if you are struggling to understand a concept. My advice would be to start out tape recording it and taking notes in class at the same time. You can figure out later if you still need to tape it. Just make sure you get the professor's permission. Most professors don't mind.
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