A coupled system consisting of an acoustic cavity and an elastic panel is a classical problem in structural acoustics and is typically analyzed using modal approaches based on in vacuo structural modes and the rigidly walled acoustic modes which are pre-determined based on separate component models. Such modeling techniques, however, tend to suffer the following drawbacks or limitations: (a) a panel is only subjected to ideal boundary conditions such as the simply supported, (b) the coupling between the cavity and panel is considered weak, and (c) the particle velocity cannot be correctly predicted from the pressure gradient on the contacting interface, to name a few. Motivated by removing these restrictions, this paper presents a general method for the vibro-acoustic analysis of a three-dimensional (3D) acoustic cavity bounded by a flexible panel with general elastically restrained boundary conditions. The displacement of the plate and the sound pressure in the cavity are constructed in the forms of standard two-dimensional and 3D Fourier cosine series supplemented by several terms introduced to ensure and accelerate the convergence of the series expansions. The unknown expansions coefficients are treated as the generalized coordinates and determined using the Rayleigh-Ritz procedure based on the energy expressions for the coupled structural acoustic system. The accuracy and effectiveness of the proposed method are demonstrated through numerical examples and comparisons with the results available in the literature.