We present a computationally efficient full-wave spectral model of OCT-scan formation with the following capabilities/features: (i) the illuminating beam may have arbitrary phase-amplitude profile with allowance of a sharp diaphragm; (ii) paraxial approximation that limits the degree of focusing/divergence is not used; (iii) the broadly used approximation of ballistic (single) scattering by discrete scatterers is assumed without additional limitations on the density of scatterers, their distribution in space and scattering strengths with possible frequency-dependence; (iv) besides rigorous accounting for the influence of focusing/divergence of the waves, factors describing the wave decay can readily be introduced by analogy with Monte-Carlo approaches; (v) arbitrary measurement noises can easily be added to simulate required signal-to-noise ratios. The model also allows one to account for arbitrary (e.g., random or flow/deformation-induced) displacements of scatterers between subsequently generated scans. Thus, in view of the above-listed features the model can be characterized as comprehensive in the framework of ballistic scattering by discrete scatterers. The model is computationally efficient due to the use of only rapid summations and fast Fourier transforms. Main model features are illustrated, including simulations of OCT scans for a nearly non-diverging Bessel beam and a focused Gaussian beam, with the possibility to introduce at the tissue boundary arbitrary aberrations represented via Zernike polynomials often utilized for describing aberrations in ophthalmology. The unprecedented flexibility and high computational efficacy of the model open a broad range of possibilities for studying OCT-scan properties and developing new methods of their processing for biomedical diagnostics.