In order to change 12 inches to centimeters we need to know how many centimeters are in one inch. This is called a conversion factor.
1 inch = 2.54 centimeters
So if we have 12 inches we just multiply 12 x 2.54 to get centimeters.
We could also line up two rulers rulers side by side and line up the zero marks. Then we could go to five inches and look at the corresponding value on the ruler in centimeters. When we do this we'll see that we get the same answer as when we multiply 12 inches x 2.54.
Note that if we wanted to be careful with our units we could write:
12 in x 2.54cm/1in = 30.48 cm
This way we can see that the unit inches would cancel out, leaving us with cm. This is a probably the best way to do problems like these.
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