Final answer:
The AICPA Audit and Accounting Guide: Health Care Organizations applies to all types of healthcare organizations, including private not-for-profit, governmentally owned, and investor-owned entities.
Step-by-step explanation:
The AICPA Audit and Accounting Guide: Health Care Organizations is applicable to different types of healthcare organizations. Specifically, it applies to A. Private not-for-profit healthcare organizations, B. Governmentally owned health care organizations, and C. Investor-owned healthcare organizations. Therefore, the correct answer to which organizations the guide applies is D. All of the above. This guide provides a standardized framework for auditing and accounting practices across various types of healthcare entities. Whether a facility is a nonprofit health organization, a private hospital, or a governmental agency similar to Health and Social Services, the AICPA guide is designed to ensure that they adhere to consistent and transparent financial practices.