Indenting the expression to mimick the graphical representation of the tree reveals that your expression is correct:
(define liste
(list 5
(list 1
(list 8)
(list 2
(list 1)
(list 9)))
(list 10)
(list 4
(list 9))))
A shorter way to a structural equivalent value is:
'(5
(1
(8)
(2
(1)
(9)))
(10)
(4
(9)))
Your sum-of-leaves
function does not need more parameters, but if you want to use an accumulator, you can write:
(define (sum tree)
(sum-it tree 0))
(define (sum-it tree sum-so-far)
...)