Do NOT shoot moose near water unless you have some heavy equipment capabilities.
However, if you do have both the right equipment and vehicle access to the water within reasonable distance, floating a moose in the water may be easier.
Mostly: THINK AHEAD. A moose is a serious mountain of heavy. I could not budge nor turn my first one over by myself where it fell.
The easiest moose I ever handled was deliberately shot when standing in water deep enough that we could float/drag it. We had an 8 foot inflatable with a 4 horse motor and towed it a mile to a gravel bar where we could pull it out with a 4x4 pick-up. We didn't gut while we floated it to keep sand out of the carcase and also to make sure it floated well. You have to be sure of terrain, access, etc. I wouldn't start down an unknown water course towing a moose...
