Governing equations have been derived to model the space- and frequency-averaged behavior of structural acoustic systems. These equations were derived using assumptions similar to the approximations made in SEA. The equations can be used to develop continuous models of 1-D, 2-D, and 3-D subsystems. The equations have been formulated into a finite element approximation referred to as the Energy Finite Element Method (EFEM). In this paper the theory for coupling plate-like structural systems to acoustical systems is derived and implemented into the EFEM. The results of a verification study using a plate mounted on a rectangular acoustical enclosure are shown for two cases, a mechanically driven plate and an acoustically driven enclosure.