The complete Stokes vector contains much more information than the radiance of light for the remote sensing of the ocean. Unlike the conventional radiance-only radiative transfer simulations, a full Mueller matrix-Stokes vector treatment provides a rigorous and correct approach for solving the transfer of radiation in a scattering medium, such as the atmosphere-ocean system. In fact, radiative transfer simulation without considering the polarization state always gives incorrect results and the extent of the errors induced depends on a particular application being considered. However, the rigorous approach that fully takes the polarization state into account requires the knowledge of the complete single-scattering properties of oceanic particles with various sizes, morphologies, and refractive indices. For most oceanic particles, the comparisons between simulations and observations have demonstrated that the equivalent-spherical approximation is inadequate. We will therefore briefly summarize the advantages and disadvantages of a number of light scattering methods for non-spherical particles. Furthermore, examples for canonical cases with specifically oriented particles and randomly oriented particles will be illustrated.