i MAKERERE UNIVERSITY BUSINESS SCHOOL FACTORS AFFECTING NON-INTEREST INCOME IN COMMERCIAL BANKS IN UGANDA; A CASE OF COMMERCIAL BANKS IN UGANDA BY PETER KATSIBAYO KAGUMYA 2004/HD10/2736/U SUPERVISED BY: Dr Samuel Sejjaaka Mr. Charles Malinga A DISSERTATION SUBMITTED TO MAKERERE UNIVERSITY IN PARTIAL FULFILLMENT FOR THE AWARD OF A MASTER OF SCIENCE DEGREE IN ACCOUNTING AND FINANCE OF MAKERERE UNIVERSITY October 2011