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Existing approaches to image reconstruction in photoacoustic computed tomography (PACT) with acoustically heterogeneous media are limited to weakly varying media, are computationally burdensome, and/or cannot effectively mitigate the effects of measurement data incompleteness and noise. In this work, we develop and investigate a discrete imaging model for PACT that is based on the exact photoacoustic (PA) wave equation and facilitates the circumvention of these limitations. A key contribution of the work is the establishment of a procedure to implement a matched forward and backprojection operator pair associated with the discrete imaging model, which permits application of a wide-range of modern image reconstruction algorithms that can mitigate the effects of data incompleteness and noise. The forward and backprojection operators are based on the k-space pseudospectral method for computing …