Statistical Energy Analysis (SEA) often relies on simplified analytical models to compute the parameters required to build the power balance equations of a coupled vibro-acoustic system. However, the vibro-acoustic of modern structural components, such as thick sandwich composites, ribbed panels, isogrids and metamaterials, is often too complex to be amenable to analytical developments without introducing further approximations. To overcome this limitation, a more general numerical approach is considered. It was shown in previous publications that, under the assumption that the structure is made of repetitions of a representative unit cell, a detailed Finite Element (FE) model of the unit cell can be used within a general and accurate numerical SEA framework. In this work, such framework is extended to account for structural-acoustic coupling. Resonant as well as non-resonant acoustic and structural paths are formulated. The effect of any acoustic treatment applied to coupling areas is considered by means of a Generalized Transfer Matrix (TM) approach. Moreover, the formulation employs a definition of pressure loads based on the wavenumber-frequency spectrum, hence allowing for general sources to be fully represented without simplifications. Validations cases are presented to show the effectiveness and generality of the approach.