The paper provides a tutorial to the conceptual layout of a self-consistently coupled Particle-In-Cell/Test-Particle model for the kinetic simulation of sputtering transport in capacitively coupled plasmas at low gas pressures. It explains when a kinetic approach is actually needed and which numerical concepts allow for the inherent nonequilibrium behavior of the charged and neutral particles. At the example of a generic sputtering discharge both the fundamentals of the applied Monte Carlo methods as well as the conceptual details in the context of the sputtering scenario are elaborated on. Finally, two in the context of sputtering transport simulations often exploited assumptions, namely on the energy distribution of impinging ions as well as on the test particle approach, are validated for the proposed example discharge.