If just viewing on a PC, you don't need to convert the files. Get the mts files files from the card or internal drive and use Windows Media Player or Splash Lite to view them.
How to get the mts video files...
When you're done shooting video, turn the camcorder off before you take out the SD card out and put the card in a reader connected to your PC.
If you are instead shooting to the internal memory (not the card), connect camera to PC via included USB cable.
Either way, (card in reader or internal memory via USB), you want to look through the folders in the memory or card: PRIVATE - AVCHD - BDMV - STREAM. In the stream folder are the mts video files; these are all you need.
Select the mts file or files and right click/copy (COPY only), then right-click PASTE onto your PC hard drive. You can also just copy and paste the whole stream folder.
Safe eject the card or USB connection. (Camera no longer needed at this point.)
Now you can click on the files and they will play in Windows Media Player or import into a video editor. Most editing programs can also join mts files.
If recording an extended event, the files get split up and you need a program like tsmuxer to join them - if just small clips. then not needed.